Free mileage log
Business miles are one of the easiest deductions to claim and the easiest to lose, because nobody can reconstruct six months of driving in January. Log them as you go.
Mileage log
[Your name / business]
Tax year: [6 April 20XX to 5 April 20XX]
Vehicle: [Make, model, reg]
Rate claimed
55p/mile to 10,000 miles
25p/mile after
Journeys
| Date | From → to | Reason for the journey | Miles |
|---|---|---|---|
| [DD/MM] | [Home] → [Client, town] | [Site visit / delivery / meeting] | [0] |
| [DD/MM] | [Home] → [Supplier, town] | [Collecting stock] | [0] |
| [DD/MM] | [Home] → [Post office] | [Posting orders] | [0] |
| [DD/MM] | [ ] → [ ] | [ ] | [0] |
| [DD/MM] | [ ] → [ ] | [ ] | [0] |
Total business miles [0]
Claim £[0.00]
The sum
First 10,000 miles × 55p = £[0.00]
Miles above 10,000 × 25p = £[0.00]
Total claim = £[0.00]
What HMRC actually wants to see
There is no official form. What matters is that each journey has a date, a route, a business reason and a mileage figure, recorded near the time it happened. A log written in one sitting the night before you file is exactly what an enquiry is designed to catch.
Three rules catch people out:
- Commuting doesn't count. Travel between home and a permanent workplace is private, not business.
- Mixed journeys need splitting. If you stop at the supermarket on the way back from a client, only the business part is claimable.
- You can't switch back and forth. Once you claim the flat rate for a particular vehicle, you keep using the flat rate for that vehicle. The alternative is claiming a proportion of the real running costs plus capital allowances, and you pick one approach per vehicle, not whichever is better each year.
The flat rate, and the change nobody noticed
The flat rate for cars and goods vehicles is 55p a mile for the first 10,000 business miles in the tax year, then 25p a mile after that.
That first figure went up. It was 45p for years, and rose to 55p with retrospective effect from 6 April 2026. Most mileage guidance online still says 45p, and most templates still have it printed on them. If you have already worked out a claim using the old rate, it's worth redoing.
On 12,000 business miles, the difference is not small: 10,000 × 55p = £5,500, plus 2,000 × 25p = £500, giving £6,000. At the old rate the same driving was worth £5,000. That's £1,000 more deducted from your profit before tax is worked out.
The flat rate is meant to cover everything about running the vehicle: fuel, insurance, servicing, repairs, road tax. You don't claim those separately on top, and you don't claim capital allowances on the vehicle either.
Do it as you go
The reason mileage gets lost isn't the maths, it's the six-month gap between driving somewhere and trying to remember why. Log the journey the day you make it, in whatever you'll actually open: this template, a note on your phone, or Sedonis, which keeps mileage alongside the rest of your expenses so the total is already there at year end.
Mileage is one line on a bigger return. See what else you can claim as a sole trader, and the full self assessment guide.
Rates checked against GOV.UK on 20 July 2026: increase to self-employed simplified mileage rates.
Next steps
Read the guide
fills this in for you, tracks who's paid, and keeps every client and number in one private app. Free to start.
A free template for general use, not tax advice. Mileage rules depend on your vehicle and how you account for it, so check GOV.UK or an accountant before you rely on a figure.