HMRC mileage log requirements

Who should keep a mileage log

Mileage allowances are a great way to lower your expenses if you use your personal vehicle for business purposes. However, HMRC will not accept your word for it; to claim mileage from your employer or from HMRC, you must provide proof. In other words, a mileage logbook is required and should contain records of all the trips for which you claim reimbursement.

In your mileage log, you record how frequently and for how long you drive your vehicle for business and private purposes. This allows you to determine exactly how much you drove for business and be reimbursed accordingly.

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Eligibility for MAP and MAR

How you keep a log may differ depending on your circumstances. Firstly, you need to determine whether you are claiming MAP (Mileage Allowance Payments) from your employer or MAR (Mileage Allowance Relief) from the tax authority. While HMRC has requirements your mileage log must meet to be considered compliant, an employer may require that you log additional information compared to the tax authority.

What to record in your mileage log book

A mileage logbook typically covers a period of one year if you are claiming mileage allowance relief at tax time. If you receive reimbursement from your employer, your mileage log should cover the period for which you receive reimbursement, e.g. monthly.

You should record the following information in your HMRC mileage log for each trip:

the journey's date
the purpose (business or personal)
the start and destination addresses, including postcodes
the total number of miles driven
any additional information your employer might require, such as odometer readings

Keeping a mileage log can be time-consuming, so consider using a mileage tracker app to automate this process.

How much you can save by keeping a mileage log

The savings depend on how much you drive your car for business. You miss out on potential reimbursement whenever you forget to log a trip. The more diligently you use your mileage logbook and log every necessary detail, the more likely you are to receive proper reimbursement. The current official rate is 45p per mile, but employers can choose the rate they reimburse employees at.

Mileage log formats accepted by HMRC

HMRC accepts many logbook formats, including paper and electronic ones. If you have the time to enter everything manually, you can use an Excel mileage log template, a PDF, a Sheets file, or a physical logbook. For a faster solution, we recommend a mile tracker app as your online logbook. Apps can automatically track your trips and require less time to use.

Other important considerations for your mileage log

You must document each journey, including the start and end address, the distance travelled, and the reason for the journey. Entries must be legible and clear.
If you lose your mileage log, contact HMRC for guidance on what to do.
Log the data in a timely, chronological, and orderly manner.
Use exact figures - don't round up numbers such as your mileage and expected reimbursement.
If you use a spreadsheet, keep a spare log and often back up the one you have to avoid losing your data.
Keep your mileage logs for at least six years, as HMRC can request records for any tax return within this period.

For more information about mileage allowance and reimbursements check out our HMRC mileage guide.

FAQ

How do I prove my mileage for taxes?

To begin with, make sure that you keep a compliant mileage log as described in this article. If HMRC requests proof to support the mileage deduction, you should make a copy of the records to keep for yourself and send the other to them. Make a fresh log for each tax year to keep track of everything. If you follow the guidelines described in this post, you should have no issues proving your mileage for taxes. For extra safety, you can use a mileage tracking and logging app such as Driversnote.

What is the best mileage log book format?

There is no one best mileage log format. Picking a physical log book can be a very quick solution but in the long run, may cause you to spend a lot of time manually logging trips. On the other hand, using a log book app might take a bit more time to set up, but in the long run saves you time and money, and your information is safely stored on a cloud.

How can a mileage logging app help me?

A mileage logging app can help you prove your tax claims easily as it allows you to track your miles automatically and that way you will never forget to log any trips. You will also save up a lot of time by not having to log your trips manually.