Last updated: 14 October 2026
What records do you need to keep for motoring expenses?
Keep a mileage log of every business journey, showing the date, start and end points, purpose and miles. Also keep fuel and running-cost receipts if you claim actual costs, and evidence of any mileage allowance paid to employees. HMRC can reject or reduce a motoring claim that isn’t backed by records, so the log matters as much as the receipts.
What a good mileage log shows
| Field | Why it matters |
| Date | Matches journeys to diary entries and invoices |
| From and to | Shows the trip wasn’t ordinary commuting |
| Purpose | For example “site visit, client ABC” |
| Business miles | Used for the 45p or 25p rate, or to split actual costs |
| Odometer readings | Optional, but useful for total and private mileage |
A phone app that records trips by GPS is fine, if you add the purpose of each journey.
Records by method
Simplified mileage (sole traders and partners)
Keep the mileage log. You don’t need fuel receipts, because the 45p rate for the first 10,000 business miles (25p after) covers fuel, insurance, repairs and depreciation. Parking and tolls are claimed separately, so keep those receipts.
Actual costs
Keep receipts for fuel, insurance, servicing, repairs, road tax, breakdown cover and finance interest. Keep the purchase invoice for the vehicle for capital allowances, and the total and business mileage for the year, so you can apply the business-use percentage.
Employees and directors
Employers paying mileage allowances should keep each claim with the journeys listed. If you pay more than 45p or 25p, the excess is taxable and must go on payroll or a P11D. For company cars, keep records of private fuel and of any contributions the employee makes, because they affect the car and fuel benefit.
Why HMRC asks for these records
Business journeys must be for work, not your normal commute. A journey to a temporary workplace, such as a client’s site, is usually business travel; a journey to your permanent office is not. Your log is the evidence that shows which is which.
Example
A self-employed surveyor drives 12,400 business miles in the year and logs each trip. Her claim is 10,000 × 45p = £4,500, plus 2,400 × 25p = £600, so £5,100 in total. Without the log, HMRC could disallow the claim in an enquiry.
Practical tips
- Record trips the same day, or at least weekly
- Keep a note of the odometer reading on 6 April each year
- Keep parking receipts with your log
- Don’t round mileage or estimate trips months later
- Switching from mileage rates to actual costs isn’t usually possible for the same vehicle while you still use it
How long to keep records
Sole traders and partners must keep them for at least 5 years after the 31 January filing deadline. Companies must keep them for 6 years from the end of the accounting period. Digital copies are acceptable if they are readable.
Frequently asked questions
Can I estimate my mileage?
Estimates are risky. HMRC expects a contemporaneous record.
Do I need fuel receipts if I use 45p a mile?
No, but keep the log and parking receipts.
Is a Google Maps timeline good enough?
It helps, but add the business purpose for each journey.
What about hybrid and electric cars?
See mileage rates for electric and hybrid cars.
Related: what travel expenses can I claim.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with motoring expense records. See our small business accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
