What should a mileage log include for HMRC?

For each business journey keep the date, where you started and finished, the reason for the trip and the business miles. Many people also note the vehicle and the odometer reading. HMRC asks you to keep records that back up what you claim.

What is the HMRC mileage rate?

For cars and vans the approved mileage allowance is 45p a mile for the first 10,000 business miles in a tax year and 25p a mile after that. Motorcycles are 24p a mile and bicycles 20p a mile. Check GOV.UK for the current rates before you claim.

How do I work out the 45p and 25p split in Excel?

Keep a running total of miles in the tax year. For each row, the miles at 45p are whatever still fits under 10,000, and the rest are at 25p. The formulas in this guide do that automatically for each journey.

Does commuting count as business mileage?

Normally no. Travel between home and your permanent workplace is ordinary commuting. Trips to a temporary workplace, a client or a supplier usually count. GOV.UK has the full rules on travel and subsistence.

How long do I need to keep my mileage log?

If you are self-employed, keep records for at least 5 years after the 31 January Self Assessment deadline for that tax year. Employees claiming tax relief should keep records that support the claim too.

Guide · Spreadsheets

How to make a mileage log in Excel or Google Sheets (UK)

If you drive for work, a tidy mileage log is the difference between claiming every business mile and guessing at tax time. Here is a simple layout HMRC will recognise, the formulas that work out the 45p and 25p rates for you, and how to keep it going all year without it turning into a mess.

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The columns you need

Start a new sheet and put these headings in row 1:

A Date
B From (start postcode or place)
C To (destination)
D Purpose (client visit, supplier, site, bank)
E Start odometer (optional)
F End odometer (optional)
G Business miles
H Running total
I Miles at 45p
J Miles at 25p
K Amount (£)

Click any cell in the headings and choose Insert, then Table in Excel (or Format, then Convert to table in Google Sheets) so new rows pick up the formulas on their own.

The formulas (paste into row 2, then fill down)

Business miles from the odometer (G2): =IF(F2="","",F2-E2). If you prefer, type the miles straight into G and leave E and F blank.
Running total (H2): =SUM($G$2:G2)
Miles at 45p (I2): =MAX(0,MIN(G2,10000-(H2-G2)))
Miles at 25p (J2): =G2-I2
Amount (K2): =I2*0.45+J2*0.25

The 45p column only counts miles that still fit under the 10,000 limit, so the journey that crosses 10,000 is split correctly between the two rates. Format column K as currency and add a total at the top with =SUM(K:K).

Keep one sheet per tax year

The UK tax year runs from 6 April to 5 April, and the 10,000-mile limit resets each year. Copy the sheet on 6 April, name the tabs by year (for example 2026-27) and clear the journey rows. If you would rather keep everything on one sheet, add a Tax year column with =IF(A2<DATE(YEAR(A2),4,6),YEAR(A2)-1,YEAR(A2)) and use SUMIFS to total each year.

Monthly summary in two minutes

Add a column with =TEXT(A2,"yyyy-mm"), then insert a PivotTable (Excel) or Pivot table (Google Sheets) with the month as rows and the sum of Business miles and Amount as values. That gives you a month-by-month view to check against your diary or invoices.

Tips that save you at tax time

Log trips the same day, or at least weekly from your calendar. Recreating a year of journeys in January rarely goes well.
Write a real purpose, such as "Quote visit, Smith Ltd, Harlow", not just "work".
Use a drop-down for regular destinations so names stay consistent (see our drop-down list guide).
Leave out ordinary commuting between home and a permanent workplace.
Keep fuel receipts separately. If you claim the mileage rate you normally do not also claim fuel, insurance or repairs for that vehicle.

Rates and rules here are the HMRC approved mileage allowance rates as published on GOV.UK. Check GOV.UK or an accountant for your own situation before you claim.

Frequently asked questions

What should a mileage log include for HMRC?: For each business journey keep the date, where you started and finished, the reason for the trip and the business miles. Many people also note the vehicle and the odometer reading. HMRC asks you to keep records that back up what you claim.
What is the HMRC mileage rate?: For cars and vans the approved mileage allowance is 45p a mile for the first 10,000 business miles in a tax year and 25p a mile after that. Motorcycles are 24p a mile and bicycles 20p a mile. Check GOV.UK for the current rates before you claim.
How do I work out the 45p and 25p split in Excel?: Keep a running total of miles in the tax year. For each row, the miles at 45p are whatever still fits under 10,000, and the rest are at 25p. The formulas in this guide do that automatically for each journey.
Does commuting count as business mileage?: Normally no. Travel between home and your permanent workplace is ordinary commuting. Trips to a temporary workplace, a client or a supplier usually count. GOV.UK has the full rules on travel and subsistence.
How long do I need to keep my mileage log?: If you are self-employed, keep records for at least 5 years after the 31 January Self Assessment deadline for that tax year. Employees claiming tax relief should keep records that support the claim too.

Got a year of journeys in a mess?

Send us your notes, diary export or half-finished spreadsheet. We tidy the journeys into one clean mileage log with the 45p and 25p split, tax-year totals and a monthly summary, and send the Excel or Google Sheets file back by email. Up to 500 rows is £15 and up to 10,000 rows is £60, paid by a one-off card payment, with changes included.

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Written by TCH Works, Harlow, Essex, October 2026.