Services Who We Serve Areas About Pricing Insights Contact

Home · Calculators · Mileage

Calculator 06 · AMAP rates

Business Mileage Calculator.

Calculate your business mileage claim using HMRC's Approved Mileage Allowance Payments (AMAP): 45p/mile for the first 10,000 business miles in a tax year, 25p/mile after that. Different rates for motorcycles and bicycles. Tax-free as long as you stay within the AMAP rates.

Your mileage

Business mileage only — commuting from home to your regular workplace doesn't count.
AMAP rates are the same regardless of fuel type — including electric vehicles.
Extra 5p/mile for each business passenger you carry in your car. Only counts if they're also travelling for business.
Important: AMAP claims are tax-free if your employer (or your own limited company) pays you at or below these rates. If they pay more, the excess is taxable. If they pay less, you can claim the difference as a Mileage Allowance Relief (MAR) deduction on your self-assessment.

Your claim

Vehicle typeCar or van
Business miles0
Miles at top rate0
Miles at second rate0
Top-rate claim£0.00
Second-rate claim£0.00
Passenger bonus (5p/mi)£0.00
Total tax-free claim£0.00
Effective pence per mile0p

Need to set up an expense system that handles mileage properly? We do that.

Bookkeeping

The AMAP rates (2026/27 — unchanged for many years)

Cars and vans: 45p/mile for the first 10,000 business miles in a tax year, then 25p/mile.
Motorcycles: 24p/mile (flat — no threshold).
Bicycles: 20p/mile (flat).
Passengers: Extra 5p/mile per business passenger in a car (also flat).

What counts as a business mile?

Travel to a temporary workplace (a place you visit for a specific purpose, not your regular base) counts. Travel between clients counts. Conference attendance counts. Site visits count.

What does NOT count: commuting between home and your regular workplace, personal errands during the day, lunch trips. HMRC is strict about this distinction.

Limited company directors

If you're a director using your personal car for company business, your company can reimburse you at AMAP rates tax-free. This is one of the cleanest, most efficient extractions from a limited company — the payment is a tax-deductible expense for the company AND tax-free in your hands.

Keep proper records

HMRC can ask for a mileage log going back 6 years. Apps like MileIQ, TripLog, or even a paper logbook work. You need: date, start point, end point, business purpose, miles driven. Without records, your claim is at risk if HMRC investigates.

Want bookkeeping that captures all this?

Mileage is one of many things that gets lost when bookkeeping is patchy. We set you up on Xero, FreeAgent or QuickBooks and make sure every claimable mile gets claimed.

Book a free 20-min call

Related calculators & guides

Keep going.

Sole Trader Tax Calculator

Apply your mileage deduction to your self-employment profit.

Take-Home Pay Calculator

For employees claiming Mileage Allowance Relief.

5 Expenses Owners Forget

Other claimable business costs alongside mileage.

Bookkeeping Tips

Practical record-keeping that holds up to HMRC scrutiny.

What Records to Keep

Complete record-keeping requirements by business type.

Our Bookkeeping Service

Set up properly from day one — mileage, receipts, MTD-ready.

Common questions

What are the current AMAP rates?

Cars and vans: 45p/mile for the first 10,000 business miles in a tax year, then 25p/mile beyond. Motorcycles: 24p/mile flat. Bicycles: 20p/mile flat. Plus an extra 5p/mile per business passenger you carry in a car. These rates have been unchanged since 2011 and apply for 2026/27.

What counts as a business mile?

Travel to a temporary workplace (a place you visit for a specific purpose, not your regular base), travel between clients, conference attendance, site visits. Travel between home and your regular workplace is commuting and does NOT count, no matter how far it is.

Can I claim more than the AMAP rate?

Yes, but anything above AMAP is taxable income (and triggers Class 1 NIC). Most people stick to AMAP because it's simpler. If your actual costs exceed AMAP (e.g. you drive a very expensive car for business), you may benefit from the actual-cost method instead — but that requires detailed records of fuel, insurance, servicing, depreciation, etc.

What about electric vehicles?

AMAP rates apply equally to EVs. HMRC has not introduced a separate EV rate. The same 45p/25p applies whether you drive a Tesla or a 20-year-old diesel. The Advisory Electric Rate (AER) of 7p/mile only applies to company cars, not your own vehicle.

What records do I need?

A mileage log: date, start point, end point, business purpose, miles driven. HMRC can ask for this going back 6 years. Apps (MileIQ, TripLog) or a paper logbook are both acceptable. Without records, your claim is at risk in any HMRC review.