Running the business
HMRC simplified mileage allowance (cars and vans)
- where
- allowance at the first-band rate (£)
- rate for the first band, 55p from 6 April 2026 (p/mile)
- business miles in the tax year
- miles in the first band, 10,000
- allowance at the higher-mileage rate (£)
- rate above the first band, 25p (p/mile)
- total mileage allowance (£)
Explain this equation
Works out the HMRC flat-rate mileage you can claim for a car or van used for the business, under simplified expenses.
B is your business miles for the tax year. r1 is the rate for the first B1 miles (55p for the first 10,000 from April 2026) and r2 the rate above that (25p). a and b are the two parts of the claim and M the total.
The min picks the miles that fall in the first band, the max the miles above it (never less than zero). Dividing by 100 turns pence into pounds.
Sense check: 12,000 miles gives 10,000 × 55p = £5,500 plus 2,000 × 25p = £500, £6,000 in all. 8,000 miles is £4,400.
Watch out: once you use flat rates for a vehicle you cannot claim its running costs or capital allowances as well.
Works out the simplified expenses mileage claim for a car or van used for the business, using HMRC flat rates.
Enter your values to see the result.
Good to know
From 6 April 2026 (tax year 2026 to 2027) the HMRC approved rates for cars and vans are 55p per mile for the first 10,000 business miles and 25p after that (previously 45p and 25p). The rates also apply to self-employed simplified expenses. If you use the flat rate for a vehicle you cannot also claim its fuel, insurance, repairs or capital allowances, and you must keep using it for that vehicle. Keep a mileage log.
Common mistake
Using the old 45p rate for 2026/27, or counting ordinary commuting to a permanent workplace. Trips to customers' homes and the merchant are business.
Limits
Cars and vans only (motorcycles 24p, bicycles 20p). The 10,000 band counts all business miles in the tax year. Check GOV.UK for the current year's rates.
Sources
Results are calculations from the published methods and figures shown, and depend on the data you enter. Coverage depends on the product, surface and application. Always follow the paint and wallcovering manufacturers’ data sheets and BS 6150 / BS 8000-12. Check prices and VAT with your own records and HMRC.