Mileage allowance for the self-employed
Sole traders can use HMRC's simplified expenses — a flat 55p per mile — instead of working out the real running cost of the vehicle.
Work out your mileage claim
£1,100.00you can claim for 2026/27
Uses the HMRC approved mileage allowance payment (AMAP) rates for 2026/27: 55p per mile for the first 10,000 business miles, then 25p.
Simplified expenses vs actual costs
You choose one method per vehicle and stick with it for as long as you have that vehicle.
| Simplified (per mile) | Actual costs | |
|---|---|---|
| What you record | Business miles only | Every receipt: fuel, insurance, servicing, repairs, plus capital allowances |
| Best when | You drive a lot in an efficient, cheap-to-run car | The vehicle is expensive to run or you bought it recently |
| Effort | Low — a mileage log is enough | High — full records and apportionment |
You cannot mix the two for the same vehicle in the same year, so it is worth doing the sum once before you decide.
Stop reconstructing your mileage from memory
Odo logs your drives automatically in the background, you swipe each one business or personal, and it totals your claim at the 2026/27 rates — with a CSV your accountant can use.