Short answer
The trap is assuming any journey connected to work can be claimed. It cannot. In the UK, business mileage usually means travel you have to do for your job, but ordinary home-to-work commuting is normally excluded.
If the journey is from home to your normal permanent workplace, it is usually ordinary commuting. If the journey is to a client, temporary workplace, training site, another office, or between work locations because your job requires it, it may count.
Work out your mileage amount
Use the mileage reimbursement calculator to estimate approved mileage, employer payment and possible tax relief.
What usually counts as business mileage?
A journey is more likely to count when it is made wholly, exclusively and necessarily for work duties, rather than simply getting you to your normal place of work.
Keep the purpose of the journey clear. “I drove there because it suited me” is weaker than “my employer required me to attend that site to do my job.”
What does not usually count?
The biggest exclusion is ordinary commuting. That is the journey between your home and your permanent workplace. HMRC guidance says employees cannot get tax relief for ordinary commuting or private travel.
- Home to your usual office or permanent workplace.
- Your usual office back home at the end of the day.
- Private journeys during the working day.
- Detours that are personal rather than work-required.
- A journey that only feels “business related” because you are going to work.
Temporary workplace vs permanent workplace
The temporary workplace rule is where many people get stuck. A temporary workplace is not just any different location. It has to meet the tax rules, and the facts matter.
A workplace may be temporary if you attend it for a limited duration or for a temporary purpose. But if you attend somewhere regularly and it becomes your normal base, it may be treated as a permanent workplace instead.
| Journey | Likely treatment | Why |
|---|---|---|
| Home to normal office | Usually not claimable | Ordinary commuting. |
| Normal office to client site | Often business mileage | Travel required for work duties. |
| Home to temporary client site | May count | Depends on temporary workplace rules and your contract/work pattern. |
| Home to a second permanent office | Usually not claimable | Can still be ordinary commuting if it is a permanent workplace. |
Hybrid and home workers
Hybrid work has made this more confusing, but the basic logic is still the same. Working from home part of the week does not automatically make your home a workplace for mileage claims.
If you choose to work from home and then drive to the office, that journey is still likely to be ordinary commuting. If your job requires you to travel from home directly to a client, site visit or temporary workplace, it may be different.
Ask: “Would this journey exist if I was not performing a specific work duty away from my normal workplace?” If the answer is no, it may be business travel. If the journey is simply to start or finish work at your normal base, it is likely commuting.
How HMRC mileage rates work
The UK system uses approved mileage allowance payments for employees using their own vehicle for business journeys. These are not just fuel rates. They are designed to cover running costs such as fuel or electricity, insurance, servicing, repairs and wear.
For the 2026/27 tax year, HMRC approved mileage rates are:
| Vehicle | First 10,000 business miles | Business miles above 10,000 |
|---|---|---|
| Cars and vans | 55p per mile | 25p per mile |
| Motorcycles | 24p per mile | 24p per mile |
| Bicycles | 20p per mile | 20p per mile |
Cars and vans can also have a 5p per mile passenger payment where another employee travels as a passenger on the same business journey. Use the mileage reimbursement calculator if you want to estimate the amount.
What if your employer pays less than the HMRC rate?
If your employer reimburses less than the approved rate, you may be able to claim tax relief on the shortfall. You do not normally get the whole shortfall back. You get tax relief based on your income tax rate.
Approved mileage amount - employer mileage payment = shortfall
Shortfall × your tax rate = estimated tax relief valueFor example, if your approved amount is £275 and your employer pays £225, the shortfall is £50. A basic-rate taxpayer may receive tax relief worth about £10.
What records should you keep?
Good mileage records protect you if your claim is questioned. Do not rely on memory at the end of the year.
- Date of each journey.
- Start and end locations.
- Business purpose of the trip.
- Miles driven.
- Vehicle used.
- Employer reimbursement received.
- Any passengers where passenger payments are relevant.
You can use the fuel cost calculator to estimate trip cost, but for a mileage claim you still need accurate business miles and the reason for each journey.
Examples
| Scenario | Does it count? | Reason |
|---|---|---|
| You drive from home to your normal office. | Usually no | That is ordinary commuting. |
| You drive from the office to a customer meeting. | Usually yes | The journey is required for work duties. |
| You drive from home to a client site for a one-off meeting. | May count | It may be business travel if the site is not your permanent workplace. |
| You drive from home to the same branch every Friday. | Depends | It may become a regular or permanent workplace depending on the facts. |
| You add a personal detour on the way to a work trip. | Only the business part may count | Private travel should be separated from the business journey. |
Common mistakes to avoid
- Claiming normal commuting: home-to-office mileage is usually not business mileage.
- Using fuel cost instead of mileage rate: HMRC mileage rates cover more than fuel.
- Forgetting the 10,000-mile band: car and van mileage falls to 25p after the first 10,000 business miles in the tax year.
- Mixing private and business travel: split the journey clearly where there is a personal detour.
- Poor records: a total mileage number with no journey details is weak evidence.
FAQs
Can I claim mileage from home to work?
Usually no. Travel between home and your permanent workplace is normally ordinary commuting, so it does not usually qualify for tax relief.
Can I claim mileage from home to a client site?
It may count if the client site is a temporary workplace or the journey is required for work duties. It depends on your employment pattern and whether the destination is effectively a permanent workplace.
Can hybrid workers claim mileage to the office?
Not just because they work from home part of the week. If the office is still the permanent workplace, travel to that office is normally commuting.
Does the HMRC mileage rate include fuel?
Yes. Approved mileage rates cover the cost of owning and running the vehicle, so you cannot normally claim fuel separately for the same business miles.
What if my employer pays more than the HMRC mileage rate?
The excess may be taxable. The approved rate is the tax-free benchmark, not a rule that employers must always pay exactly that amount.
Figures and sources to check
The examples on this page are estimates and should be checked against current HMRC guidance before making a claim.
- GOV.UK ordinary commuting and private travel guidance — explains why ordinary commuting and private travel do not qualify for tax relief.
- GOV.UK business travel mileage rules — rates per business mile and employer tax treatment.
- GOV.UK Mileage Allowance Payments Appendix 3 — 2026/27 approved mileage and passenger rates.
- GOV.UK tax relief for vehicles used for work — employee claim guidance.