Is this travel to a regular workplace (office, workshop, regular client site)?

Commuting mileage is not claimable. Travel between your home and your regular place of work is commuting, and mileage for this journey cannot be claimed as a business expense. This applies regardless of distance or whether you use your car, public transport, or any other method.

Do you work mainly from home?

Business mileage from home is claimable. Since your home is your main business base, journeys from home to visit clients, suppliers, or temporary work locations count as business mileage. You can claim 45p/mile for the first 10,000 business miles and 25p/mile thereafter.

Would you prefer to use the simple mileage rate (45p/25p per mile)?

You can claim mileage at HMRC approved rates. You can use HMRC's simplified mileage rates: 45p per mile for the first 10,000 miles, then 25p per mile after that. This covers fuel, insurance, repairs, and depreciation in one simple calculation. You just need to track your business miles.

Are you considering a company car?

Company car is an option with tax implications. Your company can provide a company car, which is a benefit-in-kind. You'll pay tax on the car's value (based on CO2 emissions and list price), but all running costs are covered by the company. This can work well for high-mileage drivers or those wanting an electric vehicle.

Is this for business travel (not commuting to a regular office)?

Your company can reimburse you tax-free. If you use your personal car for company business, the company can reimburse you at HMRC's approved mileage rates (45p/mile up to 10,000 miles, 25p/mile after) tax-free. This is called Mileage Allowance Payments (MAP). The company claims it as an expense.

Is this your regular commute to your normal workplace?

Commuting mileage is not claimable. Travel between your home and your regular place of work is commuting, and mileage for this journey cannot be claimed as a business expense. This applies regardless of distance or whether you use your car, public transport, or any other method.

Can I Expense This?←All expenses

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Find out if you can claim mileage allowance or vehicle costs as a business expense.

Question 1

Can I Claim Mileage or Car Costs?

1Question 1

Are you self-employed or a sole trader?

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

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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.