Question 1

What are the HMRC mileage rates for 2025/26?

Accepted Answer

Cars and vans: 45p per mile for the first 10,000 miles, then 25p per mile. Motorbikes: 24p per mile. Bicycles: 20p per mile. These are the approved mileage allowance payment (AMAP) rates.

Question 2

Can I claim mileage as a sole trader?

Accepted Answer

Yes. Sole traders can claim mileage for business journeys using the simplified mileage rates, or you can claim actual vehicle costs instead. You cannot use both methods — choose one when you start your business.

Question 3

What counts as a business journey?

Accepted Answer

Journeys to customer sites, suppliers, merchants, and trade counters count as business mileage. Commuting from home to a permanent workplace does not. If you work from home, journeys to customer sites are business journeys.

HMRC Mileage Allowance Calculator

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