Can I claim mileage as a sole trader?

Clear answer

Yes. Sole traders can usually claim qualifying business mileage. Many use HMRC simplified expenses flat rates. For tax year 2026/27 those rates are 55p for the first 10,000 miles in cars/goods vehicles, then 25p, and 24p for motorcycles.

Ordinary commuting to a regular workplace is generally not business travel. Keep a log of date, journey, purpose and miles.

Simplified expenses (flat mileage)

• Cars (with limited exceptions) and goods vehicles (e.g. vans): 55p / 25p in 2026/27
• Motorcycles: 24p
• Once you use flat rates for a vehicle, you must continue for as long as that vehicle is used in the business
• You cannot use simplified expenses for a vehicle you’ve already claimed capital allowances on, or already included as an expense when working out profits

Other travel (e.g. train fares) and parking can still be claimed separately where allowable.

Worked example (GOV.UK-style)

11,000 business miles in a car in 2026/27 using simplified expenses:

• 10,000 × 55p = £5,500
• 1,000 × 25p = £250
• Total claim = £5,750

That figure is what GOV.UK’s simplified expenses vehicles page uses for the same mile count at the updated rates.

Log your miles (free)

Open MileClaim UK trip log & calculator

Free CSV + checklist · optional £12 printable pack on Payhip.

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