Self-employed mileage log 2025/26

The HMRC-approved simplified mileage rate for self-employed people using their own vehicle is 45p per business mile for the first 10,000 miles per tax year, then 25p per mile thereafter. This CSV template records every business journey with start + end postcodes, the contemporaneous-log pattern HMRC expects in any vehicle-expense review.

A free CSV template for UK self-employed sole traders to track business mileage in the 2025/26 tax year using the HMRC-approved simplified mileage rate (45p per mile for the first 10,000 business miles, 25p per mile thereafter). Start postcode + end postcode columns built in, the audit-defence pattern HMRC will ask for in any self-employment review.

Last reviewed: 22 May 2026

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CSV, opens in Excel, Google Sheets, Numbers

The simplified mileage rate is the easier of the two methods for tracking vehicle costs for tax. Use this CSV to record every business journey across the tax year. Open in Excel, Google Sheets, or Numbers. Who this is for: sole trader plumbers, electricians, gardeners, cleaners, tradespeople, mobile freelancers (creative + IT + consultants), couriers + delivery drivers, anyone self-employed who uses their own car or van for business journeys. Who this is NOT for: Ltd company directors claiming AMAP rates back from the company (use the AMAP claim log instead), company car users (BIK applies, not mileage), pure commuters (commuting between home and a permanent workplace is not business mileage).

What you'll need before starting

Your business journey diary or calendar
Postcodes for start + end of each journey
Total miles per journey (Google Maps or car odometer)
Reason for the journey (client meeting, site visit, supplier collection, etc.)
Vehicle used (if you have more than one)

How to use it

Open the CSV in Excel, Google Sheets, or Numbers.
For each business journey, fill in one row: date, start time, start postcode, end postcode, total miles, business purpose, client/job, vehicle, notes.
Add up business miles at month end. First 10,000 business miles per tax year are claimable at 45p per mile; miles above 10,000 at 25p per mile.
At tax year end (5 April), total all business miles and apply the rates. Include this in the vehicle expenses section of your Self Assessment.
Keep the spreadsheet + supporting evidence (receipts, calendars, client emails) for at least 5 years 9 months from the end of the tax year, HMRC's standard self-employed record-keeping period.

Why this matters for HMRC audit defence

HMRC's #1 question in any self-employment vehicle expense review: prove your business journeys. Mileage claims without contemporaneous records get rejected. Common audit triggers: round-number mileage claims (4,000 miles, 8,000 miles, looks estimated, not recorded); claims that exceed reasonable business activity (e.g. 20,000 business miles for a sole trader with £15,000 turnover); no supporting calendar corroborating the journey purpose; family journeys claimed as business (HMRC's Connect can flag this). Postcode columns provide audit defence: a start postcode + end postcode + date proves the journey existed and went where you said it went. HMRC accepts contemporaneous logs as primary evidence; reconstructed-from-memory logs after a tax year ends are scrutinised harder. Keep the log running during the year, not at year end. A spreadsheet you can update on your phone (Google Sheets, Numbers) makes this realistic.