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How to keep a mileage log that stands up

What HMRC expects a mileage record to contain, how long to keep it, and why the spreadsheet you fill in every April is the weakest version of it.

A hand writing notes in a lined notebook
Photo by CarbonNYC [in SF!]CC BY 2.0

Allgemeine Information, keine Beratung. Als allgemeine Information verfasst und nach unserem Wissen korrekt am 27. September 2026. Steuerregeln ändern sich, und wie sie gelten, hängt von deinen Umständen ab. Dies ist keine Steuer-, Rechts- oder Finanzberatung: Frag eine Steuerberaterin, einen Steuerberater oder das Finanzamt, bevor du dich darauf verlässt.

A mileage claim is only as good as the record behind it. If someone asks you to justify 8,400 business miles two years after the fact, you want a log that answers the question rather than a number you once believed.

What a record should contain

For every business journey:

  • The date it happened
  • Where you started and where you finished
  • Why it was business, in enough words to jog a memory
  • How far you went
  • Which vehicle you used, if you have more than one

Add a running total for the tax year and you can show the banding is right: for cars and vans, 55p a mile for the first 10,000 business miles and 25p after (for journeys from 6 April 2026). Reconstructed logs often get this wrong.

How long to keep it

  • Employees who file a tax return: at least 22 months after the end of the tax year the claim relates to.
  • Self-employed: at least 5 years after the 31 January filing deadline for that tax year.

If you might backdate a claim, keep the records for every year you claim.

Keep the record in a form you can still open. A note on a phone you no longer own is not a record.

Why the April spreadsheet is the weak version

Three things go wrong when you write it all up at the end of the year.

Memory. You remember the big trips and forget the twenty-mile round trip to a supplier in October. Those are the miles you paid for and never claimed.

Distance. Postcode-to-postcode estimates are not the same as the route you drove. Sometimes that is in your favour, sometimes it is not, and either way it is not evidence.

Banding. Fill in the mileage in one lump and there is no running total showing when you crossed 10,000, so you cannot check that what you were paid through the year was banded correctly.

The habit that fixes it

Record as you go, and sort promptly. Anything that captures the drive at the time (an app, a notebook in the glovebox, a note dictated at the traffic lights) beats a perfect spreadsheet built from memory.

If you use Milometry, this is the whole design: the journey is recorded while it happens, and the only question left is business or personal. It bands each trip against your running total for the tax year, keeps a per-trip and per-month record, and exports the lot as a PDF or CSV that reads like something you could hand to an accountant, because that is what it is for.

A quick self-test

Pick a random week from three months ago. Can you say, without guessing:

  1. Which drives you made for work?
  2. Where each one started and ended?
  3. How far each one was?
  4. Why it was business?

If the answer is no, your log is not a log yet. That is entirely fixable, and the fix takes about ten seconds a day.

What a record must contain

FieldRequired?ExampleWhat it proves
DateYes14 Aug 2026Ties to calendar, invoices, fuel receipts
Start locationYesHomeEstablishes commuting or not
DestinationYesAcme Ltd, HarrogateThe workplace, not just a town
PurposeYesSite surveyThe business character
DistanceYes18.4 miThe claim itself
VehicleIf more than oneVan, AB26 CDEKeeps totals apart
RouteHelpfulRecordedAnswers "why so far?"
Running totalHelpful4,210 mi YTDGets the banding right

How long to keep it

If you areKeep records until
Employed and filing a tax returnAt least 22 months after the end of the tax year
Self-employedAt least 5 years after the 31 January filing deadline
Running a limited company6 years from the end of the company financial year the records relate to

Strong record versus weak record

WeakStrong
"August: 340 business miles"22 individual journeys totalling 341.6 miles
Round numbers throughoutDistances that are obviously measured
Written up in April from memoryRecorded on the day
No purpose recordedClient or job named on each trip
Commuting includedHome-to-workplace excluded and visibly so
One total across two vehiclesEach vehicle separately

Sources


General information for UK drivers, not tax advice.