HMRC Mileage Allowance (AMAP)
UK self-employed and employees can claim 45p/mile for first 10,000 miles, 25p/mile above — tax-free.
Updated May 2026, using HMRC 2026/27 rates and current ONS / gov.uk figures.
For business mileage in your own car. Use the X% of Y calculator with the per-mile rate and your miles. AMAP rates haven't changed since 2011/12 — real-terms erosion is significant.
Worked examples
5,000 business miles = £2,250 (45p × 5,000).
15,000 business miles: £4,500 + £1,250 = £5,750 total.
Sources:
HMRC AMAP rates
· retrieved 2026-05-12.
Frequently asked questions
Tax-free?
Yes if at or below AMAP. Above: difference is taxable as benefit-in-kind.
Can the employer pay more?
Yes — the excess is taxable as income.