Work out your HMRC mileage claim

Calculate your tax-deductible mileage allowance using HMRC-approved rates. For all locum healthcare professionals.

Interactive worksheet | HMRC rates

Vehicle type

55p/mile (first 10,000), then 25p/mile

Tax year of the journey

Total miles this tax year

Your running total of business miles claimed so far this tax year (6 April to 5 April).

Miles for this claim

Round trip (doubles the distance)

Quick distances

Claimable mileage allowance

£0.00

Annual mileage after this claim

0 miles

Remaining at 55p rate

10,000 miles

Reference ledger | Mileage rules

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 55p per mile for the first 10,000 business miles each tax year, dropping to 25p per mile after that. The 55p rate applies from 6 April 2026; the rate was 45p for journeys before that date. 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?

There is no 24-month rule for the self-employed; that is an employee rule. What matters is whether your work is itinerant, moving between many sites with no regular base, or whether a site has become a regular place of work. Travel between home and a regular workplace is ordinary commuting and is not claimable; travel between sites, and to genuinely occasional workplaces, usually is. HMRC's Business Income Manual from BIM37600 sets out the cases. When in doubt, ask your accountant.

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

Mileage records | Sessional

Track all your mileage in one place

Sessional logs expenses with HMRC rates automatically. Attach receipts, export for your tax return.

Start free See all features

Reference notes | Mileage questions

Frequently asked questions

Question 01

Can I claim mileage as a locum?

It depends on the journey. There is no 24-month rule for the self-employed; that is an employee rule. What matters is whether your work is itinerant, moving between many sites with no regular base, or whether a site has become a regular place of work. Travel between home and a regular workplace is ordinary commuting and is not claimable; travel between sites, and to genuinely occasional workplaces, usually is. HMRC's Business Income Manual from BIM37600 sets out the cases. When in doubt, ask your accountant.

Question 02

What's the 2026/27 HMRC mileage rate?

For cars and vans, it's 55p per mile for the first 10,000 business miles in the tax year, then 25p per mile for any miles over 10,000. The 55p rate applies from 6 April 2026; journeys before that date are claimed at 45p, so use the earlier tax year setting if you are filing for 2025/26. Motorcycles are 24p per mile flat, and bicycles are 20p per mile flat. These are known as Approved Mileage Allowance Payments (AMAPs).

Question 03

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.

Question 04

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.