Estimate your HMRC Mileage Allowance Payment (MAP) for business miles driven. Uses the standard authorised rates: 45p/mile for the first 10,000 business miles per tax year, then 25p/mile thereafter.
HMRC authorised MAP rates (2025/26): 45p per mile for the first 10,000 business miles in the tax year; 25p per mile thereafter. Motorcycles: 24p/mile. Bicycles: 20p/mile.
If your employer pays you less than these rates, you can claim Mileage Allowance Relief (MAR) on the shortfall via your Self Assessment return or a P87 form. If your employer pays more, the excess is taxable. Passenger payments add 5p per mile per passenger carried on a business trip.