What can I claim for business mileage in the UK?

HMRC's Approved Mileage Allowance Payments (AMAP):

• Car or van: 45p / mile for the first 10,000 business miles in a tax year, then 25p / mile.
• Motorcycle: 24p / mile flat.
• Bicycle: 20p / mile flat.
• Passenger payment: an extra 5p / mile per passenger (cars only, when you carry a colleague for business).

These rates cover fuel + wear-and-tear + insurance apportionment. You can't claim fuel separately on top.

Mileage calculator

Record-keeping

Keep a mileage log for every business journey: date, purpose, start, end, miles. Phone apps (MileIQ, TripLog) auto-log; a spreadsheet works too. HMRC can ask to see this on enquiry, and without a log the claim can be disallowed in full.

For purely personal mileage (commute to a regular workplace), nothing is claimable. For mixed-use vehicles, only business miles count.