HMRC AMAP guide

HMRC Mileage Rates 2026-27 for Personal Car

For 2026-27, the HMRC AMAP rate for a personal car is 55p per mile for the first 10,000 business miles and 25p per mile after that.

Guide by MileagePilotUpdated Sep 4, 2026

Short answer

For a personal car in the 2026-27 tax year, the HMRC approved mileage rate is 55p per business mile for the first 10,000 miles and 25p per business mile after that. These are Approved Mileage Allowance Payments (AMAP) rates for using your own car, not advisory fuel rates for a company car.

At a glance

Use 55p per mile until the employee reaches 10,000 business miles in the tax year.
Use 25p per mile for business miles above the 10,000-mile threshold.
If the employer pays less than the approved amount, the shortfall can feed into mileage allowance relief.

Personal car rate example

If an employee drives 12,000 eligible business miles in their own car during 2026-27, the approved amount is 10,000 miles at 55p plus 2,000 miles at 25p. That gives an approved amount of GBP 6,000 before comparing it with what the employer already paid.

The important step is keeping personal car AMAP separate from motorcycle, bicycle, passenger payment, and company-car fuel workflows. They answer different reimbursement questions.

When relief becomes relevant

Mileage allowance relief starts with the gap between HMRC's approved amount and the employer's reimbursement. If the employer paid the full approved amount, there is no shortfall. If the employer paid less, the tax relief estimate depends on the employee's tax band.