The HMRC mileage rate is 55p now
Since 6 April 2026, the self-employed 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. If you've read 45p somewhere, that was the old rate: gov.uk's own table now lists 45p under the column "before 6 April 2026".
The current table, from gov.uk
| Vehicle | 2026-27 rate | Before 6 April 2026 |
|---|---|---|
| Cars and goods vehicles, first 10,000 miles | 55p a mile | 45p a mile |
| Cars and goods vehicles, after 10,000 miles | 25p a mile | 25p a mile |
| Motorcycles | 24p a mile, no 10,000-mile switch | 24p a mile |
HMRC's own worked example on the live page: "10,000 miles x 55p = £5,500. 1,000 miles x 25p = £250. Total you can claim = £5,750." Want your own number? The mileage calculator applies the current rates and the 10,000-mile switch for you.
Why so many pages still say 45p
The rate sat at 45p for years, so the internet is full of guides written when that was true and never re-checked. The tax year turned on 6 April 2026 and the rate turned with it. That's why every figure on this site carries the date it was checked against gov.uk: a mileage rate without a date next to it is a guess.
At 10,000 business miles, the difference between claiming at 45p and 55p is £1,000 of deduction left on the table. Worth getting right.
What the flat rate replaces
The rate covers "the actual costs of buying and running your vehicle, for example insurance, repairs, servicing, fuel". So it's one or the other: if you claim the flat rate, you don't also claim fuel, insurance or repair receipts for that vehicle. Two more rules from the same page: you can't use the flat rate for a vehicle you've claimed capital allowances on, and "once you use the flat rates for a vehicle, you must continue to do so as long as you use that vehicle for your business".
What stays claimable on top: "you can claim all other travel expenses (for example train journeys) and parking on top of your vehicle expenses." Parking, tolls, train tickets: all separate.
Which miles count
Business miles only. gov.uk rules out "non-business driving or travel costs" and "travel between home and work", so ordinary commuting is excluded. Travel to temporary job sites is business travel, which is why the rate matters so much for tradespeople. And a trip's rate follows the tax year it was driven in, per HMRC's Business Income Manual: "a business should use the mileage rates that apply to that tax year." The full mileage guide covers the detail.
Quick answers
Is the HMRC mileage rate still 45p?
No. For the 2026-27 tax year the rate for cars and goods vehicles is 55p a mile for the first 10,000 business miles, then 25p. gov.uk's table lists 45p as the rate before 6 April 2026.
What is the motorcycle mileage rate?
24p a mile, flat, with no 10,000-mile switch. That rate didn't change in April 2026.
Can I claim fuel receipts as well as the mileage rate?
No. The flat rate replaces the costs of buying and running the vehicle, including fuel, insurance, repairs and servicing. Parking, tolls and train journeys are claimable on top.
Do miles driven before 6 April 2026 get the 55p rate?
No. HMRC's Business Income Manual says a business should use the mileage rates that apply to that tax year, so trips before 6 April 2026 stay at 45p and trips after get 55p.
55p adds up fast
SoleTax logs your business miles automatically and applies the current rate for you, including the 10,000-mile switch. Drive as normal, tap business or personal, done. 14 days free, no card needed.
Join the betaSources: gov.uk, simplified expenses if you're self-employed: vehicles (re-read 8 July 2026; the live table lists 55p for the 2026-2027 tax year and 45p as the rate before 6 April 2026); expenses if you're self-employed: travel (updated 6 May 2026); HMRC Business Income Manual BIM75005. Checked on 8 July 2026.