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Mileage allowances

Well, it says on the software to create a 'catchy title', but there's nothing catchy about that, is there?

Still, the whole issue of mileage and motor expenses is a question often asked, so let's take a look at the basics.


What Can I Claim?

Basically, there are two types of motor expenses that you can claim:

  • Mileage Allowance

  • Actual motor expenses

As a business owner, it's totally up to you which method you choose, but it's worth remembering that once you've chosen, there's no going back. The method of expense capture stays with the vehicle so to speak.

You're simply not allowed to choose the mileage allowance for one year, and then choose the actual motor expenses the following year because an expensive repair bill has reared its ugly head.


Mileage Allowance (or Simplified Expenses)

This method is great if you want to avoid the necessity of saving your fuel receipts and garage bills. It does what it says on the tin.

You use a flat rate, determined by HMRC to calculate your claim in exchange for completing a mileage log.

HMRC does have certain criteria for what that log actually looks like, but on the whole, it's a pretty simple affair.


What does it cover?

This flat rate covers all vehicle costs for your business including fuel, maintenance, depreciation, insurance, road tax, etc.


What are the mileage rates?

It's good to know that the mileage rate hasn't changed for a few years, so I'd argue that it's not as generous as it used to be, simply because it hasn't kept up with price hikes, but the rates are as follows:


  • Cars and vans - 45p for the first 10,000 miles and 25p per mile thereafter

  • Motorcycles - 24p per mile regardless of the miles driven

  • Bicycles - 20p per mile regardless of the miles driven

What should my mileage log look like?

Broadly speaking, HMRC will be perfectly happy with the following:


  • The start and end address of each trip, with postcodes

  • The number of miles driven

  • The date of the trip

There are plenty of apps to help you with this, just find the one that works best for you.

Or if you prefer, just keep a little notebook in the glove box. It's worth noting though, that a lot of the apps use GPS to keep track of your travels, so it's a great way to automate this process.


Actual Vehicle Costs

As a self-employed, you can use this method if your vehicle costs are high. You should keep all of the receipts for your vehicle expenditure.


Costs that you can claim include:

  • Fuel

  • Insurance

  • Maintenance and servicing

  • Breakdown cover

  • License fees

This may be beneficial to you if your vehicle expenses are on the high side, but please, do remember to keep your receipts. Your claim will be disallowed if you mislay them.


Which method will you be choosing? If you're not sure, simply use the contact form.







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