HMRC mileage rate 2026/27: 55p a mile for the self-employed

Updated 15 October 2026

For the 2026/27 tax year, the flat rate for business miles in a car or goods vehicle is 55p per mile for the first 10,000 miles, then 25p. Before 6 April 2026 it was 45p. Motorcycles stay at 24p (gov.uk).

Examples

Business miles	Claim at 2026/27 rates	Claim at old 45p rate
3,000	£1,650	£1,350
8,000	£4,400	£3,600
11,000	£5,750	£4,750

The 11,000-mile figure matches HMRC's own example: 10,000 × 55p + 1,000 × 25p = £5,750.

Rules to know

You can't use mileage for a vehicle you've already claimed capital allowances on, or whose running costs you've claimed as expenses.
Once you use flat rates for a vehicle, you must keep using them for as long as you use that vehicle in the business.
Parking and train fares can still be claimed on top.
Your normal commute to a permanent workplace isn't a business journey.

Keep a log

Record the date, start, destination, purpose and miles for each trip. The log has to back up your claim if HMRC asks.

Estimate only, not tax advice. Figures use 2026/27 gov.uk rates for England, Wales and Northern Ireland. Check with HMRC or a qualified accountant before you file or pay.

Want these figures worked out from your own records? The UK Sole Trader Bookkeeping Spreadsheet (£9, Excel and Google Sheets) does it automatically. Or try the free calculator.

Rates checked on 15 October 2026 against official sources: gov.uk income tax rates · self-employed NI · mileage · trading allowance · MTD.

General information only, not tax, legal or financial advice. Our liability is capped at the price paid, as far as the law allows. Your statutory rights are not affected. See the terms of sale.