HMRC mileage calculator
Calculate your tax-deductible mileage allowance using HMRC-approved rates. For all locum healthcare professionals.
Your running total of business miles claimed so far this tax year (6 April to 5 April).
Quick distances
Claimable mileage allowance
£0.00
How HMRC mileage rates work
HMRC sets Approved Mileage Allowance Payments (AMAPs) that self-employed workers can claim as a business expense. For cars and vans, you get 45p per mile for the first 10,000 business miles each tax year, dropping to 25p per mile after that. The tax year runs from 6 April to 5 April. Motorcycles and bicycles have their own flat rates.
What counts as a business mile for locums?
As a locum, you can claim mileage for travel between your home and any temporary workplace. A workplace is temporary if you work there (or expect to work there) for less than 24 months continuously. Since most locums move between multiple organisations, the majority of your work journeys qualify as claimable business mileage.
Records you need to keep
HMRC requires you to keep a mileage log for each business journey. For every trip, record:
- ●Date of the journey
- ●Destination (organisation or site name)
- ●Miles driven
- ●Business purpose of the trip
Track all your mileage in one place
Sessional logs expenses with HMRC rates automatically. Attach receipts, export for your tax return.
Frequently asked questions
Can I claim mileage as a locum?
Yes, if you are self-employed and travelling to temporary workplaces. As a locum, the organisations you work at are treated as temporary workplaces provided you work at each for less than 24 months continuously. You can claim mileage for travel between your home and these temporary workplaces.
What's the 2026/27 HMRC mileage rate?
For cars and vans, it's 45p per mile for the first 10,000 business miles in the tax year, then 25p per mile for any miles over 10,000. Motorcycles are 24p per mile flat, and bicycles are 20p per mile flat. These are known as Approved Mileage Allowance Payments (AMAPs).
Can I claim fuel AND mileage?
No, it's one or the other. The HMRC mileage allowance is designed to cover all running costs including fuel, insurance, road tax, MOT, servicing, and general wear and tear. You cannot claim actual fuel costs on top of the mileage rate.
Do I need receipts for mileage claims?
You do not need fuel receipts to claim the mileage allowance. However, you do need to keep a record of each business journey including the date, start and end locations, miles driven, and the business purpose of the trip. HMRC can ask to see these records.