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HMRC Mileage Rate 2026/27: Official Rates and What Changed
February 18, 2026 • 11 min read
Update status (March 1, 2026): HMRC has now published 2026/27 rates and the Approved Mileage Allowance Payment (AMAP) figures are unchanged.
Quick Answer: HMRC Mileage Rate 2026/27 (Official)
HMRC has now confirmed the mileage rates used for the 2026/27 tax year (starting April 6, 2026), and there is no AMAP change.
Official HMRC AMAP rates:
- Cars and vans: 45p per mile for the first 10,000 business miles, then 25p per mile
- Motorcycles: 24p per mile
- Bicycles: 20p per mile
These are the same values used previously, but they are now confirmed for 2026/27.
Track your business miles now in DriveLog and keep your records clean before filing.
Official HMRC Mileage Rates for 2026/27
| Vehicle type | Official 2026/27 rate | Notes |
|---|---|---|
| Cars and vans (first 10,000 miles) | 45p per mile | AMAP |
| Cars and vans (over 10,000 miles) | 25p per mile | AMAP |
| Motorcycles | 24p per mile | AMAP |
| Bicycles | 20p per mile | AMAP |
What Changed in HMRC’s March 1, 2026 Update?
The key point is a distinction many people miss:
- AMAP rates stayed the same (45p/25p, 24p, 20p).
- Advisory fuel/electric rates were updated from March 1, 2026.
Advisory rates are mainly relevant where employers reimburse fuel/electricity for company cars. That is a different framework from employee AMAP mileage in personal vehicles.
Advisory rates effective March 1, 2026 (company car context)
- Petrol: 12p / 14p / 22p (by engine size band)
- Diesel: 12p / 13p / 18p
- LPG: 10p / 12p / 19p
- Electric: 7p (home charge), 15p (public charge)
What to Do for 2026/27 Claims
If you searched for hmrc mileage rate 2026 because you need to prepare now, use this workflow.
1. Log every business trip from day one (April 6, 2026 onward)
Record each journey with:
- Date
- Start location and destination
- Business purpose
- Miles driven
- Odometer context if available
A complete, contemporaneous log is usually more important than any small rate detail.
2. Apply the correct tier at 10,000 business miles
For cars and vans, apply:
- 45p for the first 10,000 business miles in the tax year
- 25p for additional business miles
3. Keep personal and business miles separate
Whether you are employed, self-employed, or running a limited company, separating personal from business mileage is essential for defensible claims.
4. Keep evidence beyond the mileage total
Mileage logs are strongest when supported by context: calendar events, work appointments, invoices, or client notes.
Employee vs Self-Employed: Where These Rates Are Used
Employees
Employees commonly use AMAP where they travel for work in a personal vehicle. If an employer pays below AMAP, Mileage Allowance Relief may be available on the shortfall.
Self-employed people and sole traders
Self-employed taxpayers may use simplified mileage rates (where eligible) instead of actual running-cost apportionment, subject to HMRC rules and method consistency.
Limited company directors
Directors using personal vehicles for company business typically reimburse at HMRC mileage rates to keep treatment simple and auditable.
For year-end prep, this companion guide may help: UK tax year-end mileage checklist (2025/26).
Example Calculations Using Official 2026/27 AMAP
Example A: 8,000 business miles in 2026/27
- 8,000 miles x 45p = GBP 3,600
Example B: 14,000 business miles in 2026/27
- First 10,000 miles x 45p = GBP 4,500
- Remaining 4,000 miles x 25p = GBP 1,000
- Total = GBP 5,500
Example C: 2,500 motorcycle business miles
- 2,500 miles x 24p = GBP 600
These examples use the official unchanged AMAP rates now published by HMRC.
Official HMRC Sources
- Rates and thresholds for employers 2026 to 2027
- Mileage allowance rules for employee travel
- Advisory fuel rates
FAQ: HMRC Mileage Rate 2026/27
What is the HMRC mileage rate for 2026?
For HMRC AMAP, 2026/27 remains 45p per mile for the first 10,000 business miles in cars/vans, then 25p; 24p for motorcycles; and 20p for bicycles.
Has HMRC officially announced the 2026 mileage rate yet?
Yes. HMRC’s 2026 to 2027 rates page was updated on March 1, 2026, and AMAP figures are unchanged.
Is there any HMRC mileage change for 2026/27?
There is no AMAP rate change. The March 1, 2026 update mainly refreshed advisory fuel/electric rates used in company-car contexts.
What records do I need for a valid mileage claim?
Keep a contemporaneous mileage log with date, route, business purpose, and miles driven, plus supporting context such as calendars, invoices, or appointment records.
Is this relevant to both employees and self-employed drivers?
Yes. The practical use differs by tax treatment, but both groups rely on good mileage records and current HMRC rules.
Keep Your Mileage Records Ready
Do not rely on memory at year end. Keep every business trip logged as it happens.
Download DriveLog and keep your 2026 mileage records accurate from the first trip:
- Automatic trip capture
- Easy business/personal classification
- Clean exports for accountant review
Need setup guidance? See our iPhone mileage log guide.
