What rate should I use per mile?

Use your employer's agreed rate, or the tax authority's approved rate if you claim relief yourself. As a guide, HMRC's approved mileage allowance is 45p per mile for the first 10,000 business miles in a year and 25p thereafter; the IRS sets a standard mileage rate annually. Enter whichever rate applies to you.

Does the two-tier HMRC rate change anything?

Yes. In the UK the first 10,000 business miles in a tax year are reimbursed at the higher rate and miles above that at the lower rate. If your annual total crosses 10,000, log the bands separately with their own rates, or split the year so each period uses the correct rate.

What makes a mileage log valid for tax?

Tax authorities want a contemporaneous record: the date, the journey's start and end points, the business reason, and the distance. A vague total at year end is easily challenged. This log captures each trip with its purpose so the claim stands up to scrutiny.

Can I claim commuting to my normal workplace?

Generally no. Ordinary commuting between home and a permanent workplace is not a claimable business journey. Travel to a temporary workplace, a client site, or between work locations usually qualifies. Record the purpose so it is clear each trip is genuine business travel.

Does it work in kilometres?

Yes. Switch the unit to kilometres and enter your per-kilometre rate. The log totals distance and reimbursement in whichever unit you choose, so it suits countries that reimburse by the kilometre as well as by the mile.

What is the Business Mileage Log Builder?

Build a business mileage log with date, start and end location, business purpose, distance, and a per-mile reimbursement rate. Totals distance and reimbursement for a tax period and exports a printable log. It runs free in your browser on Gera Tools, with nothing uploaded.

Business Mileage Log Builder

Name: Business Mileage Log Builder
Creator: Gera Tools
License: https://creativecommons.org/licenses/by/4.0/

A defensible record of every business mile

Mileage relief is easy money left on the table when the log is missing — and easy to lose when the log is vague. Tax authorities expect a contemporaneous, trip-by-trip record: date, where you went and why, and how far. This builder captures each journey and multiplies distance by your per-mile (or per-kilometre) rate, totalling the reimbursement for the period so the figure on your claim is backed by evidence.

How it works

Each trip is priced individually and then the period is summed:

Trip reimbursement   = distance × rate per unit
Total distance       = Σ trip distances
Total reimbursement  = Σ trip reimbursements

You choose miles or kilometres and set the per-unit rate. Every trip entry records its date, start and end location, and business purpose, so the log reads as a genuine contemporaneous record rather than a reconstructed round-number estimate. The output is a printable mileage log ready to attach to an expense claim, a P11D submission, or a self-assessment return.

Rate guidance (verify the current year’s official rates)

UK — HMRC Approved Mileage Allowance Payments (AMAPs)

HMRC sets approved rates that you can claim tax-free without receipts:

Vehicle	First 10,000 miles	Above 10,000 miles
Car or van	45p per mile	25p per mile
Motorcycle	24p per mile	24p per mile
Bicycle	20p per mile	20p per mile

If your employer pays less than these rates, you can claim the shortfall as Mileage Allowance Relief (MAR) on your self-assessment. If they pay more, the excess is taxable. Enter whichever rate applies to your situation — the AMAP if you are self-employed or claiming relief, or your employer’s agreed rate if you are being reimbursed through payroll.

US — IRS Standard Mileage Rate

The IRS sets an annual standard mileage rate for business use (separate rates apply to medical, moving, and charitable purposes). You can use the standard rate instead of calculating actual vehicle expenses, as long as you meet eligibility rules. The rate changes annually — always verify the current year’s rate on the IRS website before filing.

What qualifies as a claimable journey

Typically claimable:

Travel to a client’s premises or a temporary workplace
Travel between two work locations
Travel to a training course at a venue other than your normal place of work
Home to a temporary workplace (where you are attending for fewer than 24 months)

Typically not claimable:

Ordinary commuting between home and your permanent place of work
Personal errands added to a business trip (only the business portion qualifies)
Travel that is not “wholly and exclusively” for business (UK rule)

Making the log audit-ready

A vague mileage claim is easily challenged; a detailed one is not. For each trip, enter:

The exact start and end address (not just “London”), so the distance is independently plausible
A specific business purpose (“site survey for Acme job ref J-2241”) rather than a generic one (“business”)
The date the trip actually happened

Log immediately after the trip — not at week end. HMRC and the IRS both look for contemporaneous evidence; a log rebuilt from memory at year end is a weaker claim.

UK two-tier rate

If you drive more than 10,000 business miles in a UK tax year, split your log into two periods and apply the higher rate to the first 10,000 and the lower rate to the remainder. This builder lets you create separate entries with different rates so each portion is calculated correctly.