# Milepilot

You can claim about £276\.00 back for 2 completed tax years\. The oldest year \(2023\-24\) closes on 5 Apr 2028 — 522 days left\. Claim through your Self Assessment return or write for overpayment relief, as shown below\. Check your payslip/P11D for payments above the approved amount\. Fix the mileage log errors before you send a claim\.

- Completed tax years — estimated tax back: £276.00
- This year — based on your estimate: £0.00
- New mileage deduction: £690.00

## Your tax years

| Year | Miles | Rates | Approved | Paid | Mileage deduction | Tax saved | Effective rate | How to claim | Deadline | Status | Taxable excess |
|---|---:|---|---:|---:|---:|---:|---|---|---|---|---:|
| 2023\-24 \(6 Apr 2023 – 5 Apr 2024\) | 2000 | 45p then 25p | £900.00 | £560.00 | £340.00 | £136.00 | 40% | Write to HMRC for overpayment relief — Overpayment relief guidance: https://www.gov.uk/self-assessment-tax-returns/corrections | 5 Apr 2028 | Open | £0.00 |
| 2024\-25 \(6 Apr 2024 – 5 Apr 2025\) | 2000 | 45p then 25p | £900.00 | £550.00 | £350.00 | £140.00 | 40% | Amend your Self Assessment return — Change your Self Assessment return: https://www.gov.uk/self-assessment-tax-returns/corrections | 5 Apr 2029 | Open | £0.00 |
| 2026\-27 \(6 Apr 2026 – 5 Apr 2027\) | 6000 | 55p then 25p | £3,300.00 | £3,600.00 | £0.00 | £0.00 | 0% | Check your payslip or P11D | 5 Apr 2031 | Current tax year — claim now or after year end | £300.00 |

## What this means

- Mileage Allowance Relief is a deduction from your income\. The refund is the Income Tax saved, not the whole mileage deduction\.
- Only eligible business journeys in your own vehicle count\. Ordinary commuting does not qualify\. Temporary workplaces have further rules, including the 24 month rule\.
- Car and van mileage shares a 10,000 mile threshold per job; associated jobs share one threshold\. Motorbikes and bicycles are worked out separately\.
- Passenger payments up to 5p per mile can be tax\-free, but there is no mileage allowance relief for passengers\.
- You can claim yourself for free on GOV\.UK\.
- The log has been checked separately\. Your entered annual mileage is used for the estimate\.

## Mileage log

Fix errors before claiming: 1 journeys counted (1 with a warning to fix), 2 excluded (errors). 1 warning.

- Row 1, journey, error: Ordinary commuting between home and a permanent workplace isn&\#39;t allowable \(EIM32080\)\.
- Row 2, from, error: Add the start postcode\.
- Row 3, purpose, warning: Add more detail: HMRC needs the reason for every journey\.

## Next steps

1. 31 Oct 2026 — Fix your mileage log before claiming: Add missing postcodes and reasons, correct errors, review warnings and remove ordinary commuting\. Rows with errors are excluded from log totals\.
2. 31 Oct 2026 — Claim 2023\-24 first: The deadline is 5 Apr 2028 — 522 days left\. Write to HMRC for overpayment relief\. — Overpayment relief guidance: https://www.gov.uk/self-assessment-tax-returns/corrections
3. 31 Oct 2026 — Get employer payment evidence for 2023\-24: Keep payslips or expenses statements showing what each employer paid, with a separate mileage log for each job\.
4. 31 Oct 2026 — Get employer payment evidence for 2024\-25: Keep payslips or expenses statements showing what each employer paid, with a separate mileage log for each job\.
5. 31 Oct 2026 — Ask payroll about 2026\-27: Check your payslip/P11D\. Your employer should have taxed mileage payments above the approved amount\.
6. 31 Oct 2026 — Keep your mileage logs and evidence: Keep dates, business miles, reasons and start/end postcodes for every journey, plus evidence of employer payments\. You can claim yourself for free on GOV\.UK\.
7. 31 Jan 2027 — 2024\-25: Amend your Self Assessment return: Amend your 2024\-25 return by 31 Jan 2027 to include your mileage deduction\. — Change your Self Assessment return: https://www.gov.uk/self-assessment-tax-returns/corrections
8. 5 Apr 2028 — 2023\-24: Write to HMRC for overpayment relief: Send a written overpayment relief claim to HMRC by 5 Apr 2028\. State the year, amount, grounds, whether you appealed, and that the details are correct and complete to the best of your knowledge and belief\. Sign it yourself\. — Overpayment relief guidance: https://www.gov.uk/self-assessment-tax-returns/corrections
9. 6 Apr 2028 — Claims over £2,500 can go through PAYE: From 6 Apr 2028, the announced change removes the need to enter Self Assessment solely for employment expenses\. Do not delay an earlier claim past its deadline\.

## Claim notes

Fix the 3 log issues listed before attaching your log\.

2023\-24 claim note
Main job, Car or van: 2000 business miles; rate 45p then 25p; approved amount £900\.00; employer paid £560\.00; mileage deduction £340\.00\.
New mileage allowance relief claimed: £340\.00 \(after any mileage deduction already claimed\)\.

Before sending: check this statement is true and attach the log and employer payment evidence\.

2024\-25 claim note
Main job, Car or van: 2000 business miles; rate 45p then 25p; approved amount £900\.00; employer paid £550\.00; mileage deduction £350\.00\.
New mileage allowance relief claimed: £350\.00 \(after any mileage deduction already claimed\)\.

Before sending: check this statement is true and attach the log and employer payment evidence\.

## Assumptions

- Rates follow the supplied HMRC and GOV\.UK guidance as at 31 Oct 2026\.
- Income entered is total taxable non\-savings income before the Personal Allowance and the mileage deduction\.
- Savings and dividend income, Gift Aid and pension relief are not modelled\.
- Tax saving is estimated using the income and mileage entered; no refund is guaranteed\.
- 2027\-28 is planning only\. Scottish rates and bands are assumed to match 2026\-27; they are set in the Scottish Budget\. The 35p mileage change requires a statutory instrument\.
- Employer payments and other expenses are entered by you; other expenses affect the claim route but their tax relief is not included\.
- Educational tool, not tax advice\.

## Sources

- [GOV\.UK: business travel mileage — rules for tax](https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax)
- [GOV\.UK: vehicles you use for work](https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-work)
- [GOV\.UK: form P87 and the £2,500 expenses threshold](https://www.gov.uk/guidance/send-an-income-tax-relief-claim-for-job-expenses-by-post-or-phone)
- [HMRC: increasing mileage rates from 6 Apr 2026](https://www.gov.uk/government/publications/increase-to-approved-mileage-allowance-payments-amaps-and-self-employed-simplified-mileage-rates/increasing-mileage-rates)
- [HMRC Budget 2026: mileage and PAYE changes, sections 2\.7 and 2\.9](https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/budget-2026-overview-of-tax-legislation-and-rates-ootlar)
- [HMRC: statutory mileage rates](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31240)
- [HMRC: approved amount](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31230)
- [HMRC: mileage allowance relief](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31330)
- [HMRC: evidence for employment expense claims](https://www.gov.uk/government/publications/hmrc-issue-briefing-evidence-required-to-claim-paye-p87-employment-expenses/evidence-required-to-claim-paye-p87-employment-expenses)
- [HMRC: current and past Income Tax rates](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past)
- [GOV\.UK: previous Income Tax years](https://www.gov.uk/income-tax-rates/previous-tax-years)
- [GOV\.UK: Scottish Income Tax](https://www.gov.uk/scottish-income-tax)
- [HMRC: temporary workplaces](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32075)
- [HMRC: the 24 month rule and ordinary commuting](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32080)
- [LITRG: what the 2026\-27 mileage increase means](https://www.litrg.org.uk/news/what-increase-mileage-rates-202627-means-you)

Milepilot · Daily Ships · Educational tool, not tax advice. UK mileage and Income Tax rules as at 31 Oct 2026.