# Historical HMRC Mileage Rates (UK)

**Category:** [HMRC Mileage Guides (UK)](https://community.mycartracks.com/c/hmrc-mileage-guides-uk/53)
**Created:** 2026-05-12 07:35 UTC
**Views:** 18
**Replies:** 0
**URL:** https://community.mycartracks.com/t/historical-hmrc-mileage-rates-uk/362

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## Post #1 by @MyCarTracks_support

Historical HMRC mileage rates help you match an old mileage claim to the tax year when the business miles were driven. For 2026/27, the approved mileage allowance payment rate is still 45p per mile for the first 10,000 business miles in a car or van and 25p after that. GOV.UK's [employee business travel mileage rules](https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax) also note that cars and vans were 40p per mile before the 2011/12 tax year.

The clean historical split is simple: from 2002/03 to 2010/11, cars and vans used 40p for the first 10,000 business miles and 25p after that. From 2011/12 to the present date, cars and vans use 45p and 25p. Motorcycles have stayed at 24p per business mile, and bicycles have stayed at 20p per business mile in the official HMRC tables. HMRC's [statutory mileage rate manual](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31240) and the GOV.UK [travel mileage and fuel allowances table](https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances) support the 2011/12-to-present rates.

Historical rates matter when you are checking an old Mileage Allowance Payment (MAP), rebuilding a Mileage Allowance Relief (MAR) claim, reviewing payroll records, or matching old mileage logs to the right tax year. The rate table does not prove the journey was business travel. You still need dates, destinations, business purpose, miles, vehicle type, and payment records.

This article is educational and is not tax, payroll, legal, employment, or financial advice. HMRC treatment can change by tax year, journey facts, employment status, payment type, and vehicle type. Check the official source or speak with a qualified adviser before relying on an old calculation.

![Historical HMRC mileage rates workflow for UK business miles and old mileage records](upload://8slneZBHrM4QjXpyGvQVto3nGyj.svg)

## Quick answer

For UK employee MAP and MAR checks, use this historical HMRC mileage rate table:

| Tax year range | Cars and vans, first 10,000 business miles | Cars and vans, after 10,000 business miles | Motorcycles | Bicycles |
| --- | ---: | ---: | ---: | ---: |
| 2011/12 to present date | 45p | 25p | 24p | 20p |
| 2002/03 to 2010/11 | 40p | 25p | 24p | 20p |

For a current-year page with employee MAP, MAR, National Insurance, passenger payment, and simplified expenses details, use [Current HMRC Mileage Rates (UK)](https://community.mycartracks.com/t/current-hmrc-mileage-rates-uk/361).

## What changed in 2011/12

The main change was the first 10,000-mile car and van rate. It moved from 40p to 45p for the 2011/12 tax year and later years.

The 25p rate for car and van business miles after 10,000 did not change in that split. The motorcycle and bicycle rates also stayed at 24p and 20p in the official HMRC tables used for this article.

That means an old car or van file can give a different answer depending on the tax year:

| Example | Approved amount |
| --- | ---: |
| 8,000 car business miles in 2010/11 | 8,000 x 40p = £3,200 |
| 8,000 car business miles in 2011/12 or later | 8,000 x 45p = £3,600 |

Do not use the 2026/27 rate just because you are reviewing the claim in 2026. Match the rate to the tax year of the business travel.

## HMRC mileage rates from 2011/12 to present

For 2011/12 through the current 2026/27 tax year, the approved rates are:

| Vehicle type | First 10,000 business miles in the tax year | Each business mile after 10,000 |
| --- | ---: | ---: |
| Cars and vans | 45p | 25p |
| Motorcycles | 24p | 24p |
| Bicycles | 20p | 20p |

These rates are used to work out the approved amount for employee MAPs. They are also used for MAR when an employee uses their own vehicle for qualifying business travel and receives less than the approved amount for that vehicle type in the tax year.

Cars and vans are treated as one kind of vehicle for the employee calculation. If an employee used a car and a van in the same tax year, the business miles are combined for the 10,000-mile threshold. Motorcycle miles and bicycle miles are calculated separately.

## HMRC mileage rates from 2002/03 to 2010/11

For 2002/03 through 2010/11, the employee approved rates were:

| Vehicle type | First 10,000 business miles in the tax year | Each business mile after 10,000 |
| --- | ---: | ---: |
| Cars and vans | 40p | 25p |
| Motorcycles | 24p | 24p |
| Bicycles | 20p | 20p |

Use this older table only for old employee MAP or MAR calculations from those tax years. If the record is for 2011/12 or later, use the 45p car and van first-band rate instead.

## Employees: MAP and Mileage Allowance Relief checks for old years

Mileage Allowance Payments are payments from an employer to an employee for using their own vehicle for business journeys. The approved amount is the business miles for the tax year multiplied by the rate for the vehicle type.

If the employer paid more than the approved amount for that tax year, the excess was taxable as normal pay. If the employer paid less, the employee may have had MAR on the unused approved amount, subject to the usual conditions and time limits for claiming.

Example: an employee drove 6,000 business miles in their own car in 2010/11 and was paid 30p per mile.

| Step | Amount |
| --- | ---: |
| Approved amount for 2010/11 | 6,000 x 40p = £2,400 |
| Employer payment | 6,000 x 30p = £1,800 |
| Unused approved amount | £600 |

The employee would not get the whole £600 as a repayment. MAR gives tax relief on the unused approved amount, so the cash value depends on the employee's tax position.

## What counts as business miles in an old file

The historical rate is only useful after the journey qualifies. Ordinary commuting between home and a permanent workplace is not normally business mileage for employee tax relief. Travel to a temporary workplace can qualify, but the facts matter.

When you review an old file, check the journey before the pence-per-mile rate:

- date of the journey
- start and end point
- business purpose
- whether the workplace was permanent or temporary
- vehicle used
- miles driven
- payment received from the employer
- tax year of the journey

If the file only has a total number of miles, rebuild the journey detail before calculating MAP or MAR. A rate table cannot fix a weak mileage record.

## Self-employed simplified expenses and older years

Self-employed mileage is a different route from employee MAP and MAR. Sole traders and eligible partnerships may be able to use simplified expenses for vehicles instead of claiming the actual cost of buying and running the vehicle.

For current simplified expenses, GOV.UK lists 45p per mile for the first 10,000 business miles for cars and goods vehicles, 25p after that, and 24p for motorcycles. Bicycles are not listed in the simplified vehicle expenses table.

Do not assume an employee historical MAP table automatically gives the answer for a self-employed tax return. If you are reviewing a self-employed return for an old tax year, check the Self Assessment records, the method used for that vehicle, and the official guidance for the relevant year. For the current self-employed workflow, use [Self-Employed Mileage Allowance (UK)](https://community.mycartracks.com/t/self-employed-mileage-allowance-uk/366).

## National Insurance and passenger payments

National Insurance has its own motoring-payment rules. For current rules, relevant motoring expenditure is compared with a qualifying amount. If payments exceed that amount, the excess can create Class 1 NIC exposure. If you are reviewing an old payroll file, do not treat the income tax MAP/MAR table as the whole payroll answer.

Passenger payments are also separate from the driver's own mileage rate. The current approved passenger payment rate is 5p per passenger per business mile for carrying fellow employees in a car or van on journeys that are also work journeys for those passengers. There is no MAR if an employer pays less than 5p or pays nothing for passengers.

For current payroll and passenger-payment details, use [Mileage Allowance for Employees (UK)](https://community.mycartracks.com/t/mileage-allowance-for-employees-uk/363).

## Records to keep with historical HMRC mileage rates

Keep the evidence with the rate table you used. For an old employee mileage file, that usually means:

- tax year and rate source
- trip dates
- start and end locations
- reason for each business journey
- vehicle type
- business miles
- employer mileage payment received
- separate passenger payments, if any
- payroll or P11D treatment where a payment exceeded the approved amount
- P87 or Self Assessment filing route if the employee claimed MAR

If the record spans 5 April and 6 April, split it by tax year. A trip on 4 April belongs to the old tax year. A trip on 6 April belongs to the new one.

## MyCarTracks workflow for future historical checks

Historical mileage problems usually start years earlier, when the record is too thin. Capture the trip when it happens, then attach the tax-year rate when the claim, reimbursement, payroll review, or Self Assessment file is prepared.

[MyCarTracks automatic mileage tracking](https://www.mycartracks.com/products/automatic-mileage-tracking) can keep dates, vehicles, trip purpose, business or personal classification, and exportable mileage reports together. That makes a later rate lookup a check against the file, not a reconstruction exercise.

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## Common mistakes with historical HMRC mileage rates

- using the current 45p car and van rate for a pre-2011/12 employee claim
- treating the 10,000-mile threshold as monthly instead of annual
- resetting the car and van threshold when the employee changed from a car to a van
- applying the employee MAP table to a self-employed claim without checking the self-employed method
- using the mileage rate for ordinary commuting
- claiming fuel, repairs, MOTs, or vehicle tax separately after using the employee approved mileage rate
- ignoring National Insurance when reviewing old payroll motoring payments
- treating passenger payments as if they can create MAR
- keeping a mileage total without journey dates, locations, and business purpose

## FAQ

### What was the HMRC mileage rate in 2020/21?

For employees using their own vehicle for business miles, the 2020/21 rates were 45p per mile for the first 10,000 business miles in cars and vans and 25p after that. Motorcycles were 24p per mile, and bicycles were 20p per mile.

### What was the HMRC mileage rate in 2021/22?

The 2021/22 employee approved rates were the same as the current rates: cars and vans 45p for the first 10,000 business miles and 25p after that, motorcycles 24p, and bicycles 20p.

### When did the HMRC car and van mileage rate change to 45p?

The first-band car and van rate changed to 45p for the 2011/12 tax year. Before 2011/12, the GOV.UK employer rules show 40p for cars and vans in the first 10,000-mile band.

### Did the motorcycle or bicycle rates change in 2011/12?

The official HMRC tables used here show motorcycles at 24p per mile and bicycles at 20p per mile both before and after the 2011/12 car and van change.

### Can I claim MAR using an old HMRC mileage rate?

Possibly, but the claim route and time limit matter. MAR is tax relief on the unused approved amount when an employee used their own vehicle for qualifying business travel and the employer paid less than the approved amount. For current claim routing, use [How to Claim Mileage Allowance Relief From HMRC](https://community.mycartracks.com/t/how-to-claim-mileage-allowance-relief-from-hmrc/365).

## What to read next

- [Current HMRC Mileage Rates (UK)](https://community.mycartracks.com/t/current-hmrc-mileage-rates-uk/361)
- [HMRC Mileage Guide (UK)](https://community.mycartracks.com/t/hmrc-mileage-guide-uk/360)
- [Mileage Allowance for Employees (UK)](https://community.mycartracks.com/t/mileage-allowance-for-employees-uk/363)
- [Mileage Allowance Relief (UK)](https://community.mycartracks.com/t/mileage-allowance-relief-uk/364)
- [How to Claim Mileage Allowance Relief From HMRC](https://community.mycartracks.com/t/how-to-claim-mileage-allowance-relief-from-hmrc/365)
- [Self-Employed Mileage Allowance (UK)](https://community.mycartracks.com/t/self-employed-mileage-allowance-uk/366)

## Sources

- [GOV.UK: Expenses and benefits - business travel mileage for employees' own vehicles, rules for tax](https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax)
- [GOV.UK: Travel - mileage and fuel rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances)
- [HMRC Employment Income Manual EIM31240: statutory mileage rates](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31240)
- [HMRC Employment Income Manual EIM31230: approved amount for Mileage Allowance Payments](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31230)
- [HMRC Employment Income Manual EIM65970: pre-2011/12 and post-2011/12 AMAP rates for councillors and civic dignitaries](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim65970)
- [GOV.UK: Simplified expenses if you're self-employed - vehicles](https://www.gov.uk/simpler-income-tax-simplified-expenses/vehicles-)
- [GOV.UK: Expenses and benefits - business travel mileage, rules for National Insurance](https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-national-insurance)
- [GOV.UK: Expenses and benefits - business travel mileage, passenger payments](https://www.gov.uk/expenses-and-benefits-business-travel-mileage/passenger-payments)

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