Can I claim a van?
Under cash basis a van is an expense when you pay for it. The catch is the mileage flat rate: one route per vehicle.
Most sole traders use cash basis, and under cash basis equipment you buy for the business, including a van, is a normal expense when you pay for it. A car is the exception: cars are handled through capital allowances instead, not as a straight expense.
The catch is the same one as fuel: HMRC's per-mile flat rate replaces the costs of buying and running the vehicle. Claim the van as an expense and you're on the actual-costs route for that van. Claim 55p a mile and the van purchase and its running costs live inside the rate. Pick per vehicle, then stick with it.
What can you claim for your miles?Type your miles, get your claim at the 2026-27 rates.Quick answers
Is a van an expense or a capital allowance?
Under cash basis, a van is a normal business expense when you pay for it. Cars are different: they go through capital allowances.
Can I claim the van and mileage?
No. The mileage flat rate replaces the costs of buying and running the vehicle. It is the actual-costs route or the flat rate, per vehicle.
Every claim, caught automatically
Snap the receipt and SoleTax files it under the right HMRC category, flags what isn't claimable, and keeps the tax number running. 14 days free, no card needed.
Join the betaSources: HMRC's SA103F Notes 2026 (the self-employment notes for the tax return), plus gov.uk simplified expenses for vehicles. Checked on 4 July 2026.