Every business mile you claim on your tax return needs a record behind it. A mileage log template gives you a structured way to capture those records so they satisfy HMRC if you are ever asked to prove your claim. Whether you are a sole trader filing Self Assessment, an employee claiming Mileage Allowance Relief, or a limited-company director, the information HMRC expects is the same — and the template below covers all of it.
What HMRC Requires in a Mileage Log
HMRC does not mandate a particular format, but it is very clear about the data points each entry must include. For every business journey you need to record:
- Date — the exact date the journey took place.
- Start location — where the trip began (e.g. “Home — SW1A 1AA” or “Office — Leeds”).
- Destination — where you drove to (e.g. “Client site — Manchester”).
- Business purpose — a short note explaining why the journey was necessary (e.g. “Quarterly review with ABC Ltd”).
- Miles driven — the distance for that specific trip, based on your odometer or a route-planning tool. Use exact figures; do not round up.
You do not need fuel receipts or a vehicle cost breakdown when you use the approved mileage rates. The log itself is the evidence. Entries should be legible, chronological, and recorded promptly — ideally the same day you make the journey. HMRC places far more weight on contemporaneous records (ones made at the time) than on logs reconstructed weeks or months later.
Free Mileage Log Template UK
Below is the minimum structure for an HMRC-compliant mileage log. You can recreate it in a spreadsheet, print it out, or use it as a reference for what fields your tracking method needs.
| Date | From | To | Business Purpose | Miles | Running Total |
|---|---|---|---|---|---|
| 06/04/2026 | Home (Bristol) | Client office (Cardiff) | Project kick-off meeting — Davis & Co | 44 | 44 |
| 09/04/2026 | Home (Bristol) | Supplier depot (Swindon) | Collect print samples for trade show | 38 | 82 |
| 14/04/2026 | Home (Bristol) | Conference centre (Birmingham) | Industry networking event | 86 | 168 |
| 17/04/2026 | Home (Bristol) | Accountant (Bath) | Year-end accounts review | 24 | 192 |
| 22/04/2026 | Home (Bristol) | Client HQ (Exeter) | Quarterly review with Reed Ltd | 76 | 268 |
The running total column is not strictly required by HMRC, but it is extremely useful. Once your total reaches 10,000 business miles in a tax year, the approved mileage rate drops from 45p to 25p per mile. A running total lets you see exactly when you cross that threshold and avoids calculation errors at year end.
Filled-In Example: Year-End Mileage Calculation
At the end of the 2026/27 tax year, your mileage log should give you a clear total you can drop straight into your Self Assessment return or P87 claim. Here is a worked example:
Total business miles in 2026/27: 12,600
| Miles | Rate | Amount |
|---|---|---|
| First 10,000 | 45p | £4,500.00 |
| Remaining 2,600 | 25p | £650.00 |
| Total claim | £5,150.00 |
If you are a sole trader, this £5,150 is the deduction you enter on your Self Assessment tax return. If you are an employee whose employer does not reimburse mileage (or reimburses below the approved rate), you claim the shortfall through form P87. For a full breakdown of how the 45p and 25p rates work, see our guide to the HMRC mileage rate for 2026/27.
If you carry a colleague from the same company, you can claim an additional 5p per mile per passenger — but only if you record those passenger trips in your log.
Paper, Spreadsheet, or App: Which Format Is Best?
You can keep a mileage log in any format HMRC will accept — paper, spreadsheet, or an app. Each has trade-offs.
Paper logbook
- No technology needed and always to hand.
- Risk of loss, damage, or illegible entries over time.
- Easy to forget trips when you are busy.
- Not MTD-compliant on its own (see below).
Spreadsheet (Excel or Google Sheets)
- Simple formulas handle running totals and year-end calculations.
- Easy to back up and share with your accountant.
- Still relies on manual data entry after every trip, which many people skip.
- Counts as a digital record for MTD purposes if data is entered directly into the file.
Mileage tracking app
- GPS records every journey automatically — nothing to type.
- Classify each trip as business or personal with a single tap.
- Digital records are MTD-compliant by default.
- Exportable reports ready for your accountant or HMRC.
For most UK taxpayers, an app removes the biggest risk with mileage claims: forgetting to log a trip. Tripbook tracks every journey in the background via GPS, lets you categorise trips instantly, and produces a clean annual report you can hand straight to your accountant.
Download Tripbook from the App Store and stop losing claimable miles.
Making Tax Digital and Your Mileage Records
Making Tax Digital (MTD) for Income Tax Self Assessment launches on 6 April 2026 for sole traders and landlords with gross income above £50,000. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028, so most self-employed people will eventually be in scope.
If you fall under MTD, your mileage records must be:
- Digital from the point of entry — you cannot write trips in a paper diary and type them into software at the end of each quarter. The digital record must be the primary record.
- Stored in MTD-compatible software (or a digitally linked spreadsheet) that can submit quarterly updates to HMRC.
- Categorised correctly — mileage falls under the travel/motor expenses category on your Self Assessment return.
- Submitted quarterly — MTD requires four quarterly summaries per tax year, not just one annual return.
HMRC has confirmed a soft-landing period for 2026/27: no penalty points will be issued for late quarterly updates during the first year. But that grace period does not excuse you from keeping digital records — the record-keeping obligation applies from day one.
A spreadsheet is technically MTD-compliant if it feeds data digitally into your submission software. In practice, a purpose-built app like Tripbook is simpler because every trip is already stored digitally and ready for export. For a deeper look at how MTD affects mileage, see our full guide to Making Tax Digital mileage tracking.
How long must you keep mileage records?
HMRC requires you to retain business records for at least 5 years after the 31 January filing deadline for that tax year (sole traders) or 6 years from the end of the accounting period (limited companies). For 2026/27, that means keeping records until at least 31 January 2033. In practice, keeping all mileage logs for six years is the safest approach. HMRC can open an enquiry into any return within these windows, and if you cannot produce your records the claim may be disallowed entirely. Digital storage makes long-term retention straightforward — a cloud-backed app or a well-organised folder of spreadsheets is far less likely to go missing than a stack of paper notebooks in a desk drawer.
What to Exclude and What to Do Next
Not every journey belongs in your mileage log. Leave out:
- Commuting — travel between your home and a permanent, fixed workplace is not business mileage.
- Personal trips — even if they happen on the same day as a business journey, personal miles must be excluded.
- Estimated distances — HMRC expects actual journey records. A round-number annual estimate will not survive an enquiry.
If you are unsure whether a journey counts as business travel, the key question is whether you have a temporary workplace. HMRC’s rules on this are specific, and getting them wrong can invalidate an entire year of claims. Our article on business mileage record keeping for HMRC walks through the distinction in detail.
The best mileage log is the one you actually use. A template gives you the right structure, but consistency is what makes the difference at tax time. Record every business trip on the day it happens, keep your log for at least five years, and make sure your method is digital if MTD applies to you.
If you would rather not think about it at all, Tripbook handles the logging automatically — every journey recorded, every mile accounted for, every report ready when you need it.
