Is this for genuine business journeys (not commuting)?

Commuting fuel is not claimable. Travel between your home and your regular workplace (commuting) is not a business expense. This applies to fuel, mileage, and all travel costs. Only journeys for business purposes - client visits, site visits, travel between business locations - qualify for expense claims.

Is your car electric or hybrid?

Electric cars use the same mileage rate. For electric vehicles, the same 45p/25p mileage rates apply when using your personal car for business. There are also separate Advisory Electricity Rates (AER) that companies can use for company electric cars: 7p per mile for home charging, 14p per mile for public charging. For personal EVs, use the standard mileage rates or actual costs method.

Do you want to use simplified mileage rates (45p/25p per mile)?

Use mileage rates instead of claiming fuel directly. For business use of your personal car, HMRC provides simplified mileage rates: 45p per mile for the first 10,000 miles, then 25p per mile. This rate covers fuel, insurance, repairs, and depreciation - you cannot claim fuel separately on top. Most people find mileage rates simpler and often more generous than actual costs.

Do you want to claim actual fuel and running costs instead?

You can claim actual fuel costs with the actual costs method. If you choose the 'actual costs' method instead of mileage rates, you can claim the business proportion of all car costs including fuel, insurance, servicing, repairs, and depreciation. Calculate what percentage of your total mileage is for business, and claim that percentage of all costs.

Does the company pay for fuel directly (fuel card, reimbursement)?

Direct fuel payments create tax complications. If your company pays for fuel directly (company fuel card, reimbursing receipts) for your personal car, it is more complex than using mileage rates. The value of private fuel use becomes a taxable benefit-in-kind. It is usually simpler and more tax-efficient to use mileage rate reimbursements instead.

Is this for business journeys (not commuting to a regular workplace)?

Commuting fuel is not claimable. Travel between your home and your regular workplace (commuting) is not a business expense. This applies to fuel, mileage, and all travel costs. Only journeys for business purposes - client visits, site visits, travel between business locations - qualify for expense claims.

Can I Expense This?

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Can I Expense Fuel for Business Use of My Personal Car?

Find out how to claim fuel and car costs when using your personal vehicle for business.

Last reviewed: January 2026

Question 1

ℹ️This tool provides general guidance only, not professional advice. Results depend on your specific circumstances.

Can I Expense Fuel for Business Use of My Personal Car?

1Question 1

Are you self-employed or a sole trader?

This includes freelancers and contractors not working through a limited company.

Related tools & guides

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Mileage Claim Calculator

Calculate your potential mileage claim based on official HMRC AMAP rates.

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HMRC Mileage Rates Guide

A plain-English guide to HMRC approved mileage rates for 2025/26.

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Important disclaimer

This tool provides general guidance based on HMRC rules at the time of writing and is for informational purposes only. It does not constitute professional tax, legal, or financial advice. Tax rules change frequently and this information may be outdated or incomplete. No warranty is given as to accuracy. We accept no liability for any loss, damage, or consequences arising from reliance on this guidance. Use of this tool does not create a professional-client relationship. Your specific circumstances may differ significantly. Always consult a qualified accountant or tax advisor before making financial decisions.