UK Guide · 2025/26 & 2026/27
Sole Trader Mileage Claims: The Complete UK Guide
If you use your own vehicle for business as a sole trader, you can claim up to 55p per mile from 06-04-2026 (45p per mile before) as a tax deduction — reducing your profit and your tax bill. Here is exactly how it works.
Key facts for sole traders
- ✓Claim 55p per mile for the first 10,000 business miles from 06-04-2026 (45p per mile before)
- ✓Claim 25p per mile for every mile above 10,000
- ✓No fuel receipts needed — the flat rate covers all vehicle costs
- ✓Claim on Self Assessment under 'Car, van and travel expenses'
- ✓Keep records for at least 5 years after the filing deadline
How mileage claims work for sole traders
As a sole trader, HMRC lets you deduct business mileage from your taxable profit using a flat rate per mile — called the Approved Mileage Allowance Payment (AMAP) rate. Because it is a flat rate, it already accounts for fuel, insurance, servicing, MOT costs, tyres, and depreciation. You do not need to itemise actual vehicle costs.
The amount you can deduct depends on the type of vehicle and how many business miles you drive in the tax year (6 April to 5 April):
| Vehicle | First 10,000 miles | Above 10,000 miles |
|---|---|---|
| Car or van | 55p* | 25p |
| Motorcycle | 24p | 24p (no threshold) |
| Bicycle | 20p | 20p (no threshold) |
* Car and van rate increased to 55p from 06-04-2026. Before that date the rate was 45p per mile.
What counts as a business journey?
A journey qualifies as a business trip if it is made wholly or partly for business purposes. For sole traders, this typically includes:
- ✓Visiting clients or customers at their premises
- ✓Attending business meetings, networking events, or training
- ✓Travelling to a temporary workplace (a site or location you go to for less than 24 months)
- ✓Collecting or delivering business goods or materials
- ✓Going to your accountant, bank, or solicitor on business matters
- ✓Travelling between different business locations if you have more than one
What does not count: Commuting from your home to a fixed, permanent workplace (such as an office you rent). However, if your home is your principal place of business — which is the case for many tradespeople, consultants, and freelancers — then most client-facing journeys will qualify.
What records do you need to keep?
HMRC does not specify an exact format but requires you to have records that show, for each journey:
The date of the journey
The business purpose (e.g. "Client visit — Smith Builders, Leeds")
The start location and destination
The number of miles driven
You do not need fuel receipts when using the flat AMAP rate. Keep records for at least 5 years after the 31 January filing deadline for the relevant tax year.
How to claim mileage on Self Assessment
When you complete your Self Assessment tax return, mileage is entered on the self-employment supplementary pages (SA103). Follow these steps:
Total your business miles
Add up all business miles driven during the tax year, by vehicle type.
Calculate your claim
Apply 55p to the first 10,000 car miles from 06-04-2026 (45p per mile before that date), then 25p to any miles above that. MileageClaim does this automatically.
Enter the pound value — not the miles
On SA103, enter the total claim amount under Car, van and travel expenses. Do not enter the mileage figure itself.
Keep your mileage log
MileageClaim generates a PDF report of every journey and your total claim. Save it with your year-end records.
Common mistakes to avoid
Claiming commuting miles
Regular travel from home to a fixed place of work is not a business journey and cannot be claimed.
Missing the 10,000-mile switch
Some sole traders continue claiming 55p (or 45p before 06-04-2026) beyond 10,000 miles. Above the threshold, the rate drops to 25p. MileageClaim handles this automatically.
Mixing actual costs with the flat rate
You cannot claim the flat AMAP rate and separately claim fuel receipts or capital allowances for the same vehicle in the same year. Pick one method.
Losing records too early
HMRC can enquire into your tax return for up to 5 years after the filing deadline. Keep your mileage log for at least that long.
Frequently asked questions
Can a sole trader claim mileage on Self Assessment?
Yes. As a sole trader, you can use HMRC's simplified mileage rate to reduce your taxable profit on your Self Assessment return. The rate is 55p per mile for the first 10,000 business miles from 6 April 2026 (45p per mile for journeys before that date), then 25p per mile above 10,000. You enter the total mileage claim under 'Car, van and travel expenses' in the self-employment section. You do not need fuel receipts — only a mileage log.
What counts as a business journey for a sole trader?
A business journey is any trip made wholly or partly for business purposes. This includes visiting clients, attending business meetings, travelling to temporary workplaces, collecting business supplies, and trips to your accountant. Commuting from home to a fixed permanent place of work does not count — but if your home is your base of work (common for tradespeople, freelancers, and mobile workers), many of your trips may qualify.
Do I need fuel receipts to claim mileage as a sole trader?
No. When using HMRC's flat mileage rate (the AMAP rate), you do not need fuel receipts. The rate already covers fuel, insurance, servicing, MOT, depreciation, and all other running costs. You simply need a mileage log showing the date, business purpose, start location, end location, and miles driven for each journey.
How long do I need to keep mileage records as a sole trader?
HMRC requires sole traders to keep business records for at least 5 years after the 31 January submission deadline for the relevant tax year. For example, records for the 2025/26 tax year must be kept until at least 31 January 2032.
Can I switch from actual vehicle costs to the mileage rate?
Yes, but only at the start of using a vehicle for business. Once you use the actual cost method (capital allowances, fuel, insurance etc.) for a vehicle, you cannot switch to the flat mileage rate for that vehicle in a later year. If you start using a new vehicle, you can choose the mileage rate from day one.
Keep your mileage log HMRC-ready
MileageClaim tracks your sole trader journeys, applies 55p/25p (45p/25p before 06-04-2026) automatically, and generates a PDF you can copy straight into your Self Assessment. Free forever.
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