A mileage log
that survives a question.

A mileage log records the date, start and end points, purpose and distance of each business journey. HMRC expects a contemporaneous record — one kept as you go — because a log reconstructed from a diary months later is an estimate with your name on it.

General guidance for UK businesses, not legal or tax advice. Requirements change — check gov.uk, or ask your accountant, before relying on it.

LAST REVIEWED 27 AUGUST 2026 · BIZZLE

What has to be on it?

FieldRequiredWhy
Date of the journeyYesEach trip on its own line. Weekly totals with no detail behind them are what an enquiry picks apart.
Start and end locationYesAddresses or recognisable places. 'Various' is not a location and will be treated accordingly.
Purpose of the journeyYesWhich customer, which job, why. This is what distinguishes a business mile from a personal one.
Miles travelledYesActual distance for that trip. Round trips recorded once at half the distance is a common and expensive slip.
VehicleYesWhich vehicle, if you have more than one. The mileage-rate choice is made per vehicle and sticks for as long as you own it.
Running totalRecommendedBecause the rate steps down after the first 10,000 business miles in a tax year, so you need to know where you are.

What you can claim

For a car or van used for business, the approved mileage rate has long been 45p per business mile for the first 10,000 miles in a tax year and 25p per mile after that. It is intended to cover fuel, servicing, insurance, tax and depreciation together, which is why it usually beats claiming actual costs for a personal vehicle.

The choice is per vehicle, and once you have used the mileage rate for a vehicle you keep using it for as long as you have it. You cannot switch to actual costs partway through.

Rates are set by HMRC and do change — check the current figures on gov.uk before you file.

Which journeys count?

  • Travel to a customer, a supplier, or a temporary workplace: allowable.
  • Travel between two workplaces on the same day: allowable.
  • Home to a regular, permanent workplace: not allowable, and this is the one people get wrong.
  • A journey that is mostly personal with a business errand attached: not allowable simply because you called in somewhere.
  • Detours for personal reasons on a business trip: split them out rather than claiming the whole distance.

TERMS USED ON THIS PAGE

depreciationAll terms →

COMMON QUESTIONS

Questions people ask.

Can I estimate my mileage at year end?

You can produce a figure, but it is an estimate rather than a record, and an enquiry will treat it that way. Contemporaneous logging is the difference between a claim and a guess.

What about electric vehicles?

The approved mileage rates apply to cars and vans regardless of fuel type. Company car arrangements are different and have their own advisory rates.

Do I need receipts for fuel too?

Not if you are claiming the mileage rate — it replaces actual costs. Keep them if you claim actual running costs instead, which is the other route.

Can I use a phone app instead of a written log?

Yes. HMRC does not require paper, and an app that records trips as they happen is closer to a contemporaneous record than most notebooks. The test is whether the entry was made at the time and carries the five things above, not what it was written on.

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