What to record for each trip
Date, start and end points, the reason for the journey and the business miles. Ordinary commuting between home and your permanent workplace doesn't count; journeys to a temporary workplace, like a site, usually do.
The approved mileage rates for 2026/27
From 6 April 2026, HMRC's approved mileage allowance payments are:
- Cars and vans: 55p a mile for the first 10,000 business miles in the tax year, then 25p (it was 45p for the first 10,000 before April 2026)
- Motorcycles: 24p a mile
- Bicycles: 20p a mile
- Passengers: 5p a mile
The 10,000-mile threshold
The higher car and van rate stops at 10,000 business miles in a tax year (6 April to 5 April). A trip that crosses the threshold is split - part at the higher rate, the rest at 25p.
If your employer pays less
If an employer pays less than the approved rate, employees can usually claim tax relief on the difference. If they pay more, the extra is taxable. A clear log makes either easy to work out.