- Who it's for
- Employees and company directors claiming mileage from their employer
- Scope
- Own or privately leased cars, vans, motorcycles and bicycles. Rates filled in for 2026 to 2027; editable for other tax years.
- Facts checked
- 13 October 2026
Download
Excel (.xlsx) ↓ Printable version ↗
The spreadsheet has a blank claim form, a worked example and instructions. The printable version is a blank form to fill in by hand.
What it looks like
| Date | From | To | Reason for the journey | Business miles | Miles at 55p | Miles at 25p | Amount |
|---|---|---|---|---|---|---|---|
| 2 Oct 2026 | G2 | G71 | Site survey for Bothwell client | 13.0 | 13.0 | 0.0 | £7.15 |
| 2 Oct 2026 | G71 | G2 | Return from site survey | 13.0 | 13.0 | 0.0 | £7.15 |
| 9 Oct 2026 | ML3 | EH1 | Client meeting, Edinburgh | 41.2 | 24.0 | 17.2 | £17.50 |
| 9 Oct 2026 | EH1 | ML3 | Return from client meeting | 41.2 | 0.0 | 41.2 | £10.30 |
| Totals | 108.4 | 50.0 | 58.4 | £42.10 | |||
With 9,950 miles already claimed, only 50 more miles are paid at 55p. The third journey crosses 10,000 miles, so the form splits it: 24.0 miles at 55p and 17.2 at 25p.
How the form works it out
- Rates. It's filled in with the 2026 to 2027 approved rates from GOV.UK. If your journeys are in an earlier tax year, change the rate cells (before 6 April 2026, the first car and van rate was 45p).
- The threshold. For cars and vans, it adds the miles you've already claimed this tax year to the journeys above each row, and pays the first-rate miles only until the total reaches 10,000.
- Motorcycles and bicycles. Choose the vehicle type and every mile is paid at the flat rate.
- Rounding. Each row shows its exact amount; the total rounds each rate band once to the penny.
We checked the formulas by recalculating the example in Microsoft Excel and comparing every cell with the figures above, worked out by hand.
Before you send it
- Check your employer's rate. HMRC's rates are the most an employer can pay tax-free, not what it has to pay. Many employers pay a set rate under their own policy.
- Leave out commuting. Journeys between home and your permanent workplace aren't business miles.
- Company car? Don't use this form. Company cars are reimbursed at advisory fuel rates: use the company car calculator.
- Paid less than the approved amount? You may be able to claim tax relief on the difference. The business mileage calculator shows how much.
Sources
- Expenses and benefits: business travel mileage for employees' own vehiclesGOV.UK (HMRC) · checked 13 October 2026
- Travel: mileage and fuel rates and allowancesGOV.UK (HMRC) · checked 13 October 2026
- Claim tax relief for your job expenses: vehicles you use for workGOV.UK (HMRC) · checked 13 October 2026
- Employment Income Manual EIM31240: statutory mileage rates, kinds of vehicleHMRC internal manual · checked 13 October 2026