What is the HMRC mileage allowance rate?

For cars and vans, the rate is 45p per mile for the first 10,000 miles in a tax year, and 25p per mile after that. Motorcycles are 24p per mile for all miles, and bicycles 20p per mile.

Does engine size affect the mileage rate?

No, the HMRC AMAP rate for cars is the same regardless of engine size. Previously there were different rates for different engine sizes, but the current system uses a flat rate of 45p/25p for all cars and vans.

Can I claim for passengers?

Yes, you can claim an extra 5p per mile for each business passenger you carry. The passenger must also be travelling for business purposes on the same journey.

What if my employer pays less than the HMRC rate?

If your employer reimburses less than the AMAP rate, you can claim tax relief on the difference through Self Assessment or by contacting HMRC. For example, if your employer pays 20p/mile but AMAP is 45p, you can claim relief on the 25p difference.

How do I claim mileage allowance?

Employees can claim through their employer, or claim tax relief through Self Assessment or form P87. Self-employed individuals claim as a business expense. You must keep detailed mileage records including dates, destinations, and business purposes.

CarCalcs

Mileage Claim Calculator — HMRC Rates

Calculate your HMRC mileage allowance claim for business travel in your own vehicle.

Annual Business Mileage

Distance in miles

Vehicle Type

Type of vehicle you drive

Engine Size

AMAP rates are the same for all engine sizes

Fuel Type

Fuel type

Number of Passengers

Business passengers carried

Passenger Miles

Total miles with passengers

How We Calculate This

HMRC AMAP Rates (2025/26)

Cars/vans: 45p (first 10,000 miles), 25p (over 10,000)
Motorcycles: 24p per mile (all miles)
Bicycles: 20p per mile (all miles)
Passengers: 5p per mile per passenger

Tax Savings

Your tax saving = Total claim x Your marginal tax rate. Basic rate (20%) saves 20p for every pound claimed. Higher rate (40%) saves 40p.

Frequently Asked Questions

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Last updated: March 2026

All calculations are estimates. Actual figures may vary based on driving conditions, vehicle specifications, and other factors.