How to use it
- 1Add one row per business journey as you make it. A log written up months later is much harder to rely on if HMRC asks.
- 2Pick the vehicle type from the list. Car and van miles share one running total for the higher-rate allowance.
- 3Record passengers who are also travelling on business, if your employer pays passenger payments.
- 4At the end of the tax year, the totals row gives your business miles and the approved amount.
- 5Employees: compare the total with what your employer paid. If they paid less, you can claim Mileage Allowance Relief on the difference.
- 6Self-employed: the same car, van and motorcycle rates are HMRC's simplified expenses flat rates. There's no flat rate for bicycles.
What each field means
- Date
- The day of the journey.
- From and To
- Start and end points, enough to show the route was for business.
- Purpose
- Why you made the journey: client visit, site, supplier.
- Vehicle
- Car or van, Motorcycle, or Bicycle. Sets the rate.
- Business miles
- Miles for business only. Ordinary commuting doesn't count.
- Passengers
- Number of colleagues carried on the same business journey.
- Car/van miles to date
- Running total for the tax year, so the rate drops at the right point.
- Approved amount
- Business miles at HMRC's approved rate for the vehicle, split across the 10,000-mile threshold.
- Passenger amount
- Passengers × miles × 5p, the most an employer can pay tax-free.
Why the rate changes part-way through the year
HMRC's approved mileage rates for cars and vans have two tiers: 55p a mile for the first 10,000 business miles in a tax year and 25p for every mile after. The threshold counts all your car and van business miles together, not per vehicle.
Motorcycles are 24p and bicycles 20p for every business mile, with no threshold. Electrically assisted pedal bikes use the bicycle rate; other electric bikes use the motorcycle rate.
Employees: Mileage Allowance Relief
If your employer pays you less than the approved amount for using your own vehicle, you can claim Mileage Allowance Relief on the difference. If they pay more, the excess is taxable and your employer reports it. A complete log is the evidence behind either.
Licence and disclaimer
Free to use, copy and adapt for your own business or personal records. Please don't resell it or republish it as your own template.
A template is a starting point, not advice for your circumstances. Check the result against the GOV.UK guidance linked below, or ask an accountant.
Related
What else will you need?
- SA103SA103 self-employment pagesSA103 is the self-employment section of the Self Assessment return.
- TemplateLandlord income and expenses trackerA landlord income and expenses tracker records every rent receipt and cost through the tax year, so the property pages of your tax return take minutes.Excel
- ChecklistSelf Assessment documents checklistBefore you file a Self Assessment return, gather your UTR and National Insurance number, your Government Gateway sign-in, any P60, P45 or P11D, your business and rental income and expense records, interest and dividend statements, details of anything you sold that may have made a gain, and records of pension contributions and Gift Aid.PDF
Rather we did it?
Countify can handle this for you, for a fixed fee agreed upfront.
Questions
Frequently asked questions.
Does HMRC require a particular mileage log format?
No. HMRC expects records that show the business journeys you're claiming for. A log with the date, route, purpose and miles for each trip is the usual way to show that.
Can I use the log if I'm self-employed?
Yes. The car, van and motorcycle rates are the same flat rates HMRC allows under simplified expenses. You can't use them for a vehicle you've already claimed capital allowances on, and there's no simplified rate for bicycles.
Do passenger miles count towards the threshold?
No. Passenger payments are a separate 5p a mile per passenger, and they don't affect the 10,000-mile threshold for the driver.
Checked against GOV.UK on · Reviewed by Kamran Ishaq FCCA, Founder & CEO, on .
Sources: Business travel mileage for employees' own vehicles: rules for tax (opens in a new tab) (HM Revenue & Customs); Business travel mileage: passenger payments (opens in a new tab) (HM Revenue & Customs); Simplified expenses: vehicles (opens in a new tab) (HM Revenue & Customs); Travel — mileage and fuel rates and allowances (opens in a new tab) (HM Revenue & Customs).