Can I claim if my employer paid less than HMRC rates?
Yes, if the journeys qualify and records support the miles, the unpaid shortfall may be eligible for mileage allowance relief.
HMRC relief guide
Claim HMRC Mileage Relief 2026-27
Mileage relief starts with the shortfall between the HMRC approved amount and the mileage reimbursement already paid by your employer.
Guide by MileagePilotUpdated May 2, 2026
Short answer
For 2026-27, claim mileage relief only on the shortfall between the HMRC approved amount and the amount your employer already reimbursed.
At a glance
- Calculate the approved amount with Approved Mileage Allowance Payments (AMAP) rates first.
- Subtract employer reimbursement before applying your tax band.
- Use P87 or Self Assessment depending on the claim route and amount.
Shortfall example
If your approved amount is GBP 900 and your employer paid GBP 500, the shortfall is GBP 400. Mileage allowance relief is based on that GBP 400 shortfall, not the full GBP 900 approved amount.
Records before claiming
- Business miles by tax year and vehicle type.
- Employer reimbursement rate or total paid.
- Journey purpose and destination records.
Common questions
Continue with tools
Calculate estimated reimbursement, review official rate tables, or download log templates.