HMRC AMAP guide
HMRC AMAP Rates 2021-22
Rate tiers and vehicle categories for UK tax year 2021-22.
This 2021-22 HMRC AMAP guide focuses on Approved Mileage Allowance Payments for United Kingdom. The key detail is not just the headline rate, but whether your journey stays within the main threshold or moves into the lower post-threshold tier for cars and vans.
At a glance
Country: United Kingdom
Tax year: 2021-22
Scenarios covered: 3
Primary rates
Business / Car: 45 cents per mile -> 25 cents per mile
Business / Motorcycle: 24 cents per mile
Business / Bicycle: 20 cents per mile
Official sources
2021-22 HMRC mileage rates
Business / Car
First 10,000 miles (up to 10,000 mi) · 45 cents per mile; Over 10,000 miles · 25 cents per mile
Source: GOV.UK AMAP rates (2021-22)Use this rate for your next step
- Check whether the vehicle is a car, motorcycle, or bicycle before quoting the rate.
- For cars and vans, watch the first-threshold split before estimating totals.
- Use the UK calculator or relief tool when you need an estimate rather than a reference table.
Practical notes
AMAP guidance is often used for employee reimbursement planning, but recordkeeping still matters for any claim or policy review.
If your employer reimburses less than the approved amount, mileage allowance relief may still be relevant.
Rate guide FAQ
What does the 2021-22 rate cover on this page?
This page covers the Business / Car, Business / Motorcycle, Business / Bicycle for United Kingdom, based on the HMRC source linked on this page.
Should I use the rate guide or the calculator?
Use the rate guide when you want the published reference rate and source context. Use the calculator when you want a total estimate based on distance, year, and scenario selection.
What records should I keep with the 2021-22 rate?
Keep trip date, destination, purpose, and distance records, plus any policy or filing notes that explain why this rate applies to the claim.
Is this the latest available year?
This is currently the only published year in the dataset for this country flow, so there is no prior-year comparison block yet.