Mileage for trades: eleven drops a day and no time to write anything down
The people with the most business mileage are the least able to record it as it happens. That is a solvable problem.

Algemene informatie, geen advies. Geschreven als algemene informatie en voor zover wij weten juist op 27 september 2026. Belastingregels veranderen, en hoe ze uitpakken hangt af van je eigen situatie. Dit is geen belasting-, juridisch of financieel advies: vraag een accountant, een belastingadviseur of de Belastingdienst voordat je erop vertrouwt.
Updated 27 September 2026: the car and van rate rose from 45p to 55p for journeys from 6 April 2026 (announced 21 May 2026). Figures below use 55p.
A plumber doing six calls in a day covers more claimable mileage than an office worker does in a fortnight. They are also the least likely to have recorded any of it, for the obvious reason: nobody stops between jobs to write down a four-mile hop.
What that costs
Six local calls averaging five miles between them is 30 miles a day. Over 230 working days that is roughly 6,900 business miles, about £3,800 at the approved rates. For a sole trader that is a deduction from taxable profit, not cash; for an employee it is the most an employer can pay tax free.
The miles between jobs are the ones that go missing. The long run to the merchant gets remembered; eleven short hops do not.
What a working day adds up to
| Calls per day | Miles between | Daily | Annual (230 days) | Approved amount |
|---|---|---|---|---|
| 4 | 6 | 24 | 5,520 | £3,036 |
| 6 | 5 | 30 | 6,900 | £3,795 |
| 8 | 4 | 32 | 7,360 | £4,048 |
| 11 | 4 | 44 | 10,120 | £5,530 |
| 14 | 3 | 42 | 9,660 | £5,313 |
Plus the merchant runs, which are business travel and rarely recorded.
Common and costly mistakes
Recording the day, not the journeys. "Tuesday: 40 miles" is an estimate. It cannot be checked against anything, and it is the kind of record that tends to draw questions.
Forgetting the merchant run. A trip to the wholesaler mid-job is business travel. So is the trip to collect a part, and the one back.
Treating the first and last journeys as commuting by default. If you have no permanent workplace and go from home directly to whichever site is next, the position is different from an employee driving to a fixed office. It is worth establishing which you are, because it changes the first and last journey of every working day, every day.
Not separating the van. If you run a van and a car, they need to be separate records with separate economy. Mixed together, neither figure means anything.
Which journeys count in a trade
| Journey | Claimable? |
|---|---|
| Home → first job of the day (no fixed base) | Usually yes |
| Home → depot or workshop you attend daily | No, commuting |
| Job → job | Yes |
| Job → merchant for parts → job | Yes, both legs |
| Depot → job | Yes |
| Last job → home (no fixed base) | Usually yes |
| Detour to collect lunch | The business element only |
Whether you have a permanent workplace decides the first and last journey of every working day, which over a year is the largest single item on the list.
The rate question for a van
Vans use the same 55p and 25p rates as cars, which suits an economical small van and can undercook a big one working hard. If you are self-employed and the vehicle is thirsty, high-mileage and expensive to maintain, actual costs may come out higher, but the choice is close to permanent per vehicle, so it is worth doing the arithmetic before defaulting to the simple option. Employees do not have this choice.
Recording without stopping
This is the case for automatic recording rather than a notebook. Milometry notices you leaving where you parked, records the drive, and stops when you have been still for a few minutes, so eleven drops arrive as eleven journeys, each with its own distance and route.
At the end of the week the whole lot sorts in a minute with a few swipes, and tagging your regular merchants and repeat customers means most of it sorts itself.
Sources
- Travel, mileage and fuel rates and allowances (HMRC)
- Expenses if you're self-employed: car, van and travel expenses (HMRC)
- Simplified expenses if you're self-employed: vehicles (HMRC)
- Increasing mileage rates (HMRC policy paper)
- 490 chapter 3: ordinary commuting and private travel (HMRC)
- 490: Tax and National Insurance contributions for employee travel (HMRC)
- How long to keep your records: employees and others filing a tax return (HMRC)
- How long to keep your records if you're self-employed (HMRC)
General information, not tax advice. Whether you have a permanent workplace is fact-specific and matters a lot here: take advice.


