Sole Trader Mileage Records UK: Log Journeys Before Tax Time

A fuel receipt tells you what was purchased. It does not explain which journeys were for business or how many eligible miles were driven. Reconstructing that information months later can turn a straightforward record task into a collection of guesses.

Sole trader mileage records UK businesses keep should describe journeys while the details are fresh. This guide focuses on the record and the checks needed before calculating expenses. Tax treatment depends on the vehicle, accounting method, journey and tax year; it is not the same as an employer's reimbursement policy or a benefits calculation.

Sole trader mileage records UK: create a practical log

Choose a paper notebook, spreadsheet or suitable app. Record the date, vehicle, start and destination, business purpose and distance. Include enough detail to understand the journey later without filling the log with unnecessary client personal information.

Record trips promptly and keep relevant supporting evidence, such as an appointment or delivery record. If using an app, check how it classifies journeys and whether you can export the data. Automatic tracking still needs review; it cannot know every purpose correctly.

Our side hustle record keeping guide can help organise the wider accounts. Keep mileage records linked to the right tax year rather than mixing all journeys into an undated total.

A client visit and a personal detour

Imagine an illustrative freelancer visits a client and also makes a personal stop. They note the business purpose and the actual route, then distinguish the personal element when checking what is allowable. They do not automatically claim the whole day's driving because one appointment was for work.

If the classification is unclear, they keep the facts and ask for appropriate guidance. Writing an accurate note now is easier than deciding from memory months later. The example is not a ruling on which miles are deductible in every mixed-purpose journey.

GOV.UK's travel expense guidance excludes non-business travel, fines and travel between home and work. Whether a particular journey qualifies can need further examination, especially when the place of work or business pattern is unusual.

Identify the vehicle expense method before calculating

Check whether the relevant method uses actual allowable costs or eligible simplified mileage. You cannot simply choose a mileage figure for one part of the running cost and then add the same costs again. Keep the method and its requirements clear.

GOV.UK's simplified vehicle guidance lists eligibility and restrictions, including previous claims for a vehicle. It also explains the requirement to continue flat rates for a vehicle once that method is used while it remains in business use.

If you are uncertain about a prior claim or accounting treatment, ask HMRC or an appropriate tax adviser before making a new calculation. A mileage log is useful evidence, but it does not establish eligibility by itself.

Use the rate for the right tax year

The official guidance checked for this article lists 55p per mile for the first 10,000 eligible car or goods-vehicle miles in 2026–27, then 25p. It lists 24p for motorcycles. Earlier years have different figures, so do not copy an old template without checking its date.

Those are tax calculation rates under the relevant simplified expense rules. They are not a promise that a client pays that amount, a complete measure of your actual costs or a cash refund of the total claimed.

For illustration, 200 eligible miles falling within the first band at 55p produce a £110 expense calculation. The effect on tax depends on the wider return and applicable rules. These figures illustrate arithmetic rather than an individual entitlement.

Keep totals separate from cash paid

Record expenses in the way required for your accounts, and maintain the underlying journey log. If your software shows a mileage calculation, do not mistake it for money received into the bank. Likewise, client reimbursement needs its own appropriate record and treatment.

Check whether a parking or other travel cost can be claimed separately under the chosen rules. Do not assume everything on a journey is eligible or that a penalty is a normal parking expense. Keep receipts and describe the cost accurately.

GOV.UK explains self-employed business records. Store evidence so business transactions can be identified. If you also report income for another system, check its separate rules rather than reusing a tax calculation automatically.

Review the log monthly

Look for missing purposes, duplicated entries and unusual distances. Correct errors while supporting information is available and keep an explanation of a correction where useful. Do not overwrite a record simply to produce a preferred total.

Export or back up the log securely. A tracking app subscription can lapse or a phone can be replaced, so make sure the records remain accessible. Protect location information and restrict access to people who need it for the business.

Also compare the practical cost of travelling with what you charge for work. Our freelance pricing guide helps assess time and costs. A deductible journey can still be expensive; tax treatment does not make it free.

Start with the next journey

Before setting off, note the purpose. Afterwards, record the distance and any supporting evidence. Repeat that small process rather than planning a full reconstruction at the filing deadline.

Checked 9 October 2026; examples are illustrative and rates may change. Confirm the current official guidance for the actual tax year and circumstances. Accurate journey facts are the starting point, with eligibility and calculation checked separately.