Briefcase Ledger — the UK's first AI-native general ledger — launches 5 October Register for the launch webinar →

Tools/Mileage claim calculator

HMRC mileage claim calculator 2026/27

Calculate business mileage for your own car or a company car, using current or previous HMRC rates. Choose 2026/27, 2025/26 or 2024/25, add your journeys and download a claim summary. Free, with no signup.

Rates checked 26 September 2026 · Includes September 2026 company-car rates. View rates and sources

The claim

Claim tax year
Earlier business miles

6 Apr 2026 to 5 Apr 2027. Add journeys from this tax year; each journey date selects its fuel rate.

The car

Ownership
Fuel
Engine size

This journey

Date
Purpose
From
To
Miles
Passengers

2026/27: 55p for the first 10,000 business miles, then 25p. Earlier miles means miles before the first journey on this claim.

On this claim

  • No journeys yet.
Briefcase

Put your books on Autopilot.

Briefcase Ledger is AI accounting software that brings your bookkeeping, bank transactions and financial reports together. It reads receipts and invoices, works out the VAT and helps reconcile your bank, so you spend less time on the books.

Mileage claims, calculated for you.

Send mileage claims by WhatsApp, or enter a route in Ledger to calculate the distance automatically. Briefcase works out the claim amount for you.

HMRC mileage rates for 2026/27 and previous years

For business journeys in your own car, HMRC's approved mileage allowance is 55p per mile for the first 10,000 business miles in 2026/27, then 25p per mile. In 2025/26 and 2024/25, the first 10,000 miles qualify at 45p instead. The allowance covers fuel and other running costs, including wear and tear. Personal electric and hybrid cars use the same allowance.

Personal-car mileage allowance, in pence per business mile
Tax yearFirst 10,000 milesAfter 10,000 miles
2026/27 6 Apr 2026 to 5 Apr 202755p25p
2025/26 6 Apr 2025 to 5 Apr 202645p25p
2024/25 6 Apr 2024 to 5 Apr 202545p25p

Source: HMRC approved mileage allowance payments. The 55p rate applies from 6 April 2026.

Calculate a mileage claim for a previous tax year

Choose 2025/26 or 2024/25 in the calculator's tax-year menu, then enter the date and distance of each business journey. Add any business miles driven earlier in that tax year, before the first journey on this claim, so the calculator can apply the 10,000-mile threshold correctly. Keep separate tax years on separate claims.

For a company car, the calculator selects the advisory fuel rate for each journey date, including previous quarterly rates. It covers journeys from 6 April 2024 to 30 November 2026, the end of the latest published fuel-rate period, and accepts completed journeys up to today. Calculating an older claim does not establish whether you can still submit it; check your employer's expenses policy or the deadline for the relevant tax claim.

Calculate current or previous mileage →

How the mileage calculation works

If you drive 12,000 qualifying business miles in your own car during 2026/27, the approved allowance is £6,000: 10,000 miles at 55p gives £5,500, and the remaining 2,000 miles at 25p adds £500. For the same mileage in 2025/26 or 2024/25, the allowance is £5,000.

If you have already driven 9,950 business miles in 2026/27 and add a 100-mile journey, only the first 50 miles receive 55p. The other 50 receive 25p, giving a £40 claim. These examples exclude passenger payments.

Company-car mileage rates from September 2026

Company cars use advisory fuel rates rather than the personal-car allowance. From 1 September 2026, petrol rates are 14p, 17p or 27p per mile depending on engine size; diesel rates are 15p, 16p or 22p; and LPG rates are 11p, 13p or 20p. Company electric cars use 7p per mile for home charging and 15p for public charging. Hybrids use the petrol or diesel rate for their engine.

The calculator applies the rate introduced for the journey date. HMRC also allows the previous advisory rates to be used for one month after a change; the calculator does not apply that optional transition. Employers may use a different rate where their actual fuel costs support it.

View current and previous company-car fuel rates

All figures are pence per mile. Each row applies until the next rate change.

Advisory fuel rate history, March 2024 to September 2026
FromPetrol
≤1,400 / 1,401–2,000 / >2,000cc
Diesel
≤1,600 / 1,601–2,000 / >2,000cc
LPG
≤1,400 / 1,401–2,000 / >2,000cc
Electric
Home / public
1 Sept 202614 / 17 / 2715 / 16 / 2211 / 13 / 207 / 15
1 Jun 202614 / 17 / 2615 / 17 / 2311 / 13 / 217 / 15
1 Mar 202612 / 14 / 2212 / 13 / 1810 / 12 / 197 / 15
1 Dec 202512 / 14 / 2212 / 13 / 1811 / 13 / 217 / 14
1 Sept 202512 / 14 / 2212 / 13 / 1811 / 13 / 218 / 14
1 Jun 202512 / 14 / 2211 / 13 / 1711 / 13 / 217 / 7
1 Mar 202512 / 15 / 2312 / 13 / 1711 / 13 / 217 / 7
1 Dec 202412 / 14 / 2311 / 13 / 1711 / 13 / 217 / 7
1 Sept 202413 / 15 / 2412 / 14 / 1811 / 13 / 217 / 7
1 Jun 202414 / 16 / 2613 / 15 / 2011 / 13 / 218 / 8
1 Mar 202413 / 15 / 2412 / 14 / 1911 / 13 / 219 / 9

The March 2024 row covers the beginning of the supported 2024/25 tax year. Before September 2025, the electric rate was the same for home and public charging.

Sources: HMRC advisory fuel rates; CIPP's archived announcements for March 2024 and June 2024.

Frequently asked questions

Is the claim total the amount HMRC will refund me?

The total is a mileage reimbursement calculation. Your employer decides what it pays. If it pays less than the approved allowance for business travel in your own vehicle, you may be able to claim tax relief on the eligible shortfall. The tax saving depends on your tax position; it is not the whole shortfall. This calculator does not calculate that refund.

HMRC guidance on mileage tax relief

Can I claim mileage for commuting?

Ordinary travel between home and a permanent workplace does not normally qualify. Travel to a temporary workplace can qualify, subject to HMRC's rules. Record the business purpose of each journey and exclude private mileage.

HMRC business-travel rules

Can I add passengers to my mileage claim?

An employer can pay an extra 5p per mile for each fellow employee you carry in your own car on a journey that is also business travel for them. Do not include family members or other passengers who do not qualify. This passenger payment is separate from the 10,000-mile allowance threshold.

HMRC passenger-payment rates

What mileage rate applies to an electric car?

Your own electric car uses the same approved allowance as a petrol or diesel car: 55p then 25p in 2026/27, or 45p then 25p in the two earlier supported tax years. A company electric car uses the advisory electric rate for the journey date. For journeys from September 2025, allocate miles between home and public charging on a fair and reasonable basis.

Can I reclaim VAT, and is the PDF a VAT receipt?

The PDF is a mileage claim summary, not a VAT invoice. For petrol, diesel and LPG, the calculator estimates VAT on the fuel element using the journey's advisory fuel rate. Recovery depends on the business's VAT position and supporting fuel invoices; you cannot reclaim VAT on the whole personal-car allowance.

Electric-vehicle charging VAT is not calculated here. An employer may be able to recover VAT on eligible public charging, while electricity supplied to an employee at home has different rules. Keep the original invoices and mileage records.

HMRC guidance on fuel and charging VAT

Who is this mileage calculator for?

It calculates business mileage payments for employees and directors using personal or company cars. Enter the distance yourself; it does not calculate a route. It does not calculate motorcycle or bicycle claims, personal tax refunds or a self-employed business's tax bill.

For sole traders, HMRC's simplified vehicle expenses guidance explains eligibility and the choice between mileage rates and actual costs. Passenger and VAT treatment can differ from an employee's claim.

Briefcase

Meet the AI that learns your books.

Briefcase Ledger learns how you categorise transactions and explains its decisions. From receipts and mileage claims to bank reconciliation and month-end reports, your day-to-day accounting comes together in one place, ready for you or your accountant to review.