UK Self-Employed Mileage & Expenses Log (2026-27) — HMRC 55p/25p Rates, 10,000-Mile Switch + Expense Categories

Driving to jobs, clients or suppliers? HMRC's flat mileage rates are one of the simplest claims a sole trader can make, but the rate drops after 10,000 miles in the tax year, and from 6 April 2026 the first-10,000 rate for cars and vans went up from 45p to 55p. That makes it easy to get the sum wrong.

This log applies the right rate to every journey for you and keeps your receipts sorted into HMRC's expense categories, so the totals are ready when you do your Self Assessment.

What it does

• Automatic mileage claim: type the date, vehicle type and business miles. Each journey uses the rates for its own tax year: 55p a mile for the first 10,000 miles, then 25p for cars and vans in 2026-27, and 24p for motorcycles. Earlier years use 45p / 25p / 24p.
• The 10,000-mile switch done properly: miles are counted across the whole tax year (6 April to 5 April) for all your cars and vans together, so the journey that takes you past 10,000 is split between the two rates.
• Progress meter: see how far you are towards 10,000 miles, with an UNDER / APPROACHING / PAST flag.
• Expenses by HMRC category: office costs, travel (parking, tolls, fares), clothing, staff, stock, financial costs, premises, working from home, advertising, subscriptions, training, accountancy, equipment and more. For things that are partly personal, like your phone, you can enter a business-use %.
• Double-claim check: flat-rate mileage replaces your actual vehicle running costs. If you log both in the same year, the Dashboard flags it.
• Rates you can update: rates for each tax year sit on a Rates & Sources sheet with GOV.UK and legislation links. When HMRC confirms a new year, add one row.
• Month-by-month table and chart of mileage claim and expenses across the tax year.

What's included

• UK-Mileage-Expenses-Log.xlsx: the blank log, ready to use.
• UK-Mileage-Expenses-Log-EXAMPLE.xlsx: the same file filled with clearly labelled made-up data, so you can see how it works.
• A Google Sheets guide (works in Excel, Google Sheets and LibreOffice).

Good to know

• It is not tax advice. It is a record-keeping tool. Rates were checked on GOV.UK on 24 October 2026. Check GOV.UK or an accountant for your situation.
• You can't use flat rates for a vehicle you've claimed capital allowances on, and once you use them for a vehicle you must keep doing so. You can't claim expenses at all if you use the £1,000 trading allowance.
• It doesn't calculate your income tax or file anything for you.
• It uses plain formulas only: no macros, no add-ons, no subscription.

Instant digital download. Refunds and cancellations: Refunds and cancellations page. This doesn't affect your statutory rights.