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UK Mileage Allowance Calculator

Calculate tax-free mileage allowance for business travel in the UK using HMRC-approved rates (AMAP).

Page updated:
Jul 14, 2026
Tool version:
v1.1.0

Overview

This calculator estimates tax-free mileage allowance for business travel in the UK using HMRC Approved Mileage Allowance Payment (AMAP) rates.

It applies the HMRC standard rates: 45p per mile for the first 10,000 business miles in the tax year, and 25p per mile thereafter (cars and vans). Use this to estimate tax-free reimbursements or to compare against employer payments.

Results

Mileage allowance (HMRC AMAP)

$45.00

How to read the result

What it means
The displayed value is an estimate based on your inputs. It represents the calculated scenario under current assumptions, not a guaranteed amount.
Next step
Use the result as a starting point. Adjust parameters to compare scenarios and validate with a professional when needed.
Calculation limits
The model uses simplified formulas and cannot account for all variables in your specific case (local regulations, personal conditions, temporal changes).

Methodology

Calculation follows HMRC guidance on Approved Mileage Allowance Payments (AMAP).

Formula implemented:

  • For miles up to and including 10,000: miles × £0.45
  • For miles above 10,000: (10,000 × £0.45) + (miles over 10,000 × £0.25)

Results are rounded to two decimal places and shown in GBP.

Glossary+
AMAP

Approved Mileage Allowance Payments — HMRC-approved tax-free mileage rates paid to employees using their own vehicle for business travel.

Tax-free allowance

Amount that can be reimbursed to an employee without being treated as taxable pay, when using HMRC AMAP rates.

Reimbursement

Payment from an employer to an employee to cover business travel costs. Amounts above AMAP may be taxable.

Key takeaways

This tool provides an HMRC-aligned estimate of tax-free mileage allowance for UK business travel.

Use the result to compare against employer reimbursements or to estimate allowable tax-free sums for records and expense claims.

Worked examples

Example: 150 business miles

Short trip within the tax year

Interpretation

150 miles × £0.45 = £67.50 tax-free allowance.

Example: 12,000 business miles

Larger annual mileage (above 10,000 miles)

Interpretation

10,000 × £0.45 = £4,500; 2,000 × £0.25 = £500; total = £5,000. (Rounded display may vary.)

Frequently asked questions

What rates does this calculator use?

It uses HMRC's AMAP rates for cars and vans: 45p per mile for the first 10,000 business miles in the tax year and 25p per mile thereafter.

Is the calculator legally binding?

No. This calculator provides estimates based on published HMRC rates. For official tax treatment consult HMRC guidance or a qualified tax adviser.

How do I calculate taxable reimbursement?

If your employer reimburses you at a rate higher than the AMAP rates, the excess may be taxable. Enter the employer reimbursement details in the advanced tool or consult payroll for exact tax treatment.

Sources & references

  1. HMRC - Advisory Fuel Rates and AMAP guidance: https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules
  2. GOV.UK - Mileage allowance and tax: https://www.gov.uk/employee-expenses/mileage-and-travel-payments

Quality & oversight

Maintained by
Ugo Candido, MBA
Page updated
Jul 14, 2026
Tool version
v1.1.0

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