Mileage Log Book UK: What to Record and 2026/27 HMRC Rates
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A mileage log book is the simplest way to back up a mileage claim to HMRC. Whether you use a paper log book in the van, a printable sheet or a spreadsheet, the rules on what to record are the same. This guide covers the 2026/27 rates and what a good mileage log book UK drivers can rely on should include. All rates are checked against GOV.UK.
Mileage rates for the 2026/27 tax year
If you are self-employed and use simplified expenses for your vehicle, HMRC's flat rates for the 2026/27 tax year (from 6 April 2026) are:
- Cars and goods vehicles: 55p a mile for the first 10,000 business miles, then 25p a mile
- Motorcycles: 24p a mile
Before 6 April 2026 the rate for the first 10,000 miles was 45p, so make sure you use the right rate for the tax year your journeys fall in.
GOV.UK's example: 11,000 business miles in a year gives 10,000 × 55p = £5,500 plus 1,000 × 25p = £250, so £5,750 in total.
Rules worth knowing
- You cannot use the flat rate for a vehicle you have already claimed capital allowances on, or included as an expense when working out your profits.
- You don't have to use flat rates for all your vehicles, but once you use them for a vehicle you must keep doing so while you use it for your business.
- You can claim parking and other travel, such as train journeys, on top.
What to write in your mileage log book
For each business journey, record:
- the date
- where you started and where you went
- why you went (the customer, job or supplier)
- the business miles
It also helps to note the odometer reading at the start and end of each tax year (6 April and 5 April), and to keep a running monthly total, so you know when you pass 10,000 miles and the rate drops to 25p.
Paper log book, printable or app?
There is no required format. A paper log book lives in the glovebox and needs no battery or signal. A printable sheet is cheap and easy to file with your receipts. An app can track GPS, but you still need to add the purpose of each trip. Pick the one you will actually fill in every day.
How long to keep it
Self-employed records should be kept for at least 5 years after the 31 January Self Assessment deadline for the tax year they relate to. Keep your mileage log with your invoices, receipts and job records.
Keep your mileage with the rest of your records
Our Self-Employed Record Book 2027/28 (£1.47) includes mileage log pages alongside money in and out logs, invoices and a receipts index. Tradespeople who prefer a bound book can use the Tradesman Job Log Book (paperback, £8.47) to keep job details next to their journeys. For more on which trips count, read our mileage guide for self-employed tradesmen.
Source: GOV.UK, "Simplified expenses if you're self-employed: vehicles" and "Business records if you're self-employed". General information, not tax advice.