HMRC employee guide
HMRC Employee Mileage Rates 2026-27
Employees using their own vehicle can use HMRC AMAP rates: 45p/25p for cars, 24p for motorcycles, and 20p for bicycles.
Short answer
For 2026-27, employees using their own vehicle use HMRC AMAP rates: cars and vans at 45p for the first 10,000 business miles and 25p after that, motorcycles at 24p, and bicycles at 20p.
At a glance
- AMAP rates apply to employees using their own vehicle for eligible business travel.
- Employer payments below the approved amount can create a mileage allowance relief shortfall.
- Company-car fuel reimbursement is a separate advisory fuel rate workflow.
Employee rate table
- Cars and vans: 45p per mile for the first 10,000 business miles, then 25p.
- Motorcycles: 24p per eligible business mile.
- Bicycles: 20p per eligible business mile.
What employees should check
Start with the vehicle type, tax year, and employer reimbursement record. The relief question only appears after you compare HMRC's approved amount with what the employer actually paid.
Official references
GOV.UK: rates and thresholds for employers
Official HMRC mileage and fuel rate tables.
Common questions
What are the HMRC employee mileage rates for 2026-27?
Cars and vans use 45p then 25p, motorcycles use 24p, and bicycles use 20p for eligible business miles.
Continue with tools
Move from policy guidance into the calculator, rate page, or template that fits the same workflow.