3.1 What is a Temporary Workplace?Ī temporary workplace is defined by HMRC as one which you attend that: That’s times like when you or an employee goes to see a client, supplier or have to work from a temporary workplace. What is Business Mileage?īusiness miles are those journies travelled which are necessary for work reasons (you cannot claim for personal mileage).

You can claim for business travel of 45p x 100 miles = £45. You travel to a clients site on 1 August 2021, driving 50 miles away from your normal place of work using your personal car and back again. Multiply the number of miles in Step 1 by the HMRC mileage allowance rate per mile.Add up the number of business miles you have travelled.Here’s how to calculate the amount of mileage that can be claimed as a business expense: Mileage can be claimed on eligible business travel in personal vehicles at a set rate per mile travelled. How to Calculate Business Mileage Expenses Other car expenses are not tax deductibles such as MOT, repairs and fuel. The mileage rates set by HMRC is set at a rate per mile that contributes to the cost of wear and tear on a vehicle as well as fuel, MOT and servicing. 45 pence per mile for cars and goods vehicles on the first 10,000 miles travelled (25 pence over 10,000 miles).The current mileage allowance rates 2021/2022 tax year: The rates are different according to the type of vehicle used but are set at a flat rate under what are known as simplified expenses, to make it easy to claim for business costs, with minimal information. The mileage rate is the amount per mile that businesses in the UK can claim as an allowable expense when they use their personal vehicles for business travel. What are the 2021/2022 Mileage Rates in the UK? Can You Pay More or Less Than the HMRC Mileage Allowance Rates?ġ.

Mileage rate calculator