HMRC Mileage Log: What to Record and How Long to Keep It

Your HMRC mileage log is the record that turns "I drove a lot" into a claim you can defend. It needs the date, the start and end of each journey (or odometer readings), the miles and the business reason, and you must keep it for at least five years after the 31 January filing deadline.

Most Uber, Bolt and private hire drivers claim the simplified mileage rate, and that claim rests entirely on one number: business miles. This guide shows how to keep a mileage log for HMRC, gives you a sample layout, and explains how long to keep it and how the digital record rules fit in.

Key takeaways

• You must keep a record of your business miles for the whole year, even when you use simplified expenses.
• Log the date, start and end point (or odometer readings), miles and business purpose at the time, not in January.
• Keep the log for at least five years after the 31 January submission deadline of that tax year.
• HMRC does not prescribe a format: a notebook, spreadsheet or app are all fine if the record is accurate.
• If Making Tax Digital applies to you, your figures must sit in compatible software and be sent quarterly.

What is an HMRC mileage log?

An HMRC mileage log is your own written or digital record of the business journeys you drove in a tax year. It supports the mileage figure on your tax return and lets you show HMRC how you reached it. HMRC does not issue an official template, so the layout is up to you.

What does HMRC say you must keep?

HMRC says self-employed people must keep records of all sales and income and all business expenses. For vehicles, GOV.UK is more specific: you must keep records of your business miles for the vehicle throughout the year to use simplified expenses.

According to HMRC's guidance on what records to keep, the records must be accurate and let a reader identify your business transactions. It accepts receipts, bank statements, invoices and similar proof. It does not publish a mileage form, which is why the detail you choose to record matters.

GOV.UK's overview of simplified expenses says you need records of business miles, hours worked at home and people living at business premises. Only the first applies to most drivers. The point to remember is that flat rates remove the need to track fuel, insurance and servicing costs, not the need to track miles.

What should a mileage log show for each journey?

Record the date, where you started and finished (or your odometer readings), the miles driven and the business reason for each journey or shift. Also note any private use separately. These details let anyone reading the log follow how your yearly business total was built, which is the test that matters.

• The date of the journey or shift.
• The start and end point, with postcodes, or the start and end odometer readings.
• The miles driven for that entry.
• The business purpose, for example "Uber shift", "Bolt airport job" or "MOT and service".
• The vehicle, if you have used more than one during the year.
• Any private mileage, recorded separately so the business figure is clean.

HMRC's simplified expenses page tells you to pick one method for a vehicle and stick to it once you have chosen flat rates. That makes an odometer reading at the start and end of the tax year useful, because it gives you a total against which the business miles can be checked.

What does a sample mileage log look like?

A sample mileage log uses one row per shift or trip, with columns for date, odometer readings, total miles, business miles and purpose. The layout below works for drivers who log by shift, and you can copy it into a spreadsheet or notebook. The figures are invented for illustration.

Notice that total miles equal the difference between the two odometer readings, and the business and private columns add up to the total. That built-in check is what makes a log credible. If the numbers do not reconcile, HMRC has a reason to question the whole record.

How do you keep a mileage log for HMRC step by step?

Choose one method, start it on the first shift of the tax year, record each journey when it happens and back it up regularly. Consistency matters more than the tool. The steps below take about ten minutes a week once the habit is in place.

1. Note your odometer reading on 6 April (the start of the tax year) and photograph it.
2. Choose one method: a tracking app, a spreadsheet or a notebook kept in the car.
3. Log each shift or trip on the day, with date, start, end, miles and purpose.
4. Record private trips separately so business miles stay clean.
5. Once a week, check that odometer differences match the miles you have logged.
6. Back the log up monthly, to the cloud or a photo of each notebook page.
7. Photograph the odometer again on 5 April and reconcile the total before you file.

Which mileage log format is best?

The best format is the one you will actually keep up to date. HMRC accepts paper, spreadsheet and digital records as long as they are accurate and complete. Automatic tracking apps take the least effort, while a notebook is cheapest but easiest to lose or forget.

How long do you need to keep records if you are self-employed?

Self-employed people must keep records for at least five years after the 31 January submission deadline of the relevant tax year. For the 2026/27 tax year, that deadline is 31 January 2028, so keep everything until at least 31 January 2033. This rule applies to your mileage log as well.

GOV.UK's guidance on how long to keep your records gives an example: a 2022/23 return filed online by 31 January 2024 means keeping records until the end of January 2029. The five years run from the deadline, not the date you actually filed, so filing early does not shorten the period.

Many people mix this up with the shorter rule for employees and others, which is 22 months after the end of the tax year. Self-employed drivers should follow the five-year rule. If you file more than four years after the deadline, the period changes to 15 months after you file, but planning around that is unwise.

What if you lose your mileage records?

If records are lost, stolen or damaged, GOV.UK says you should give your best estimates and tell HMRC that your figures are estimated or provisional. Do not invent a tidy log. Rebuild from platform trip data, service and MOT odometer readings, and diary entries, and label the method clearly.

Do digital record rules under Making Tax Digital change your mileage log?

Yes, in part. Under Making Tax Digital (MTD) for Income Tax, your income and expense figures must be kept in compatible software. Each record needs an amount, a date and a category. HMRC does not set a separate format for the underlying mileage log, but the mileage claim becomes a digital entry.

According to HMRC's guidance on creating digital records, you must keep digital records for at least five years after the 31 January submission deadline, and you may keep original supporting documents or copies of them. Where records pass between software products, the transfer must be digital, not copied by hand.

GOV.UK's MTD eligibility guidance sets the start dates by qualifying income: more than £50,000 (2024/25 income) from 6 April 2026, more than £30,000 (2025/26 income) from 6 April 2027, and more than £20,000 (2026/27 income) from 6 April 2028. Check which applies to you, and see our Making Tax Digital guide for Uber drivers.

In practice, a digital mileage log feeds cleanly into MTD software. A notebook still works, but you will need to enter the totals into your software during each quarter rather than waiting until the year end.

How do simplified expenses affect your records?

Simplified expenses let you claim a flat rate per business mile instead of actual vehicle costs. You still need the mileage log. According to GOV.UK's simplified expenses for vehicles page, the 2026/27 rates for cars and vans are 55p a mile for the first 10,000 miles and 25p after that.

GOV.UK also notes that before 6 April 2026 the first-10,000-mile rate was 45p, so a log that spans the tax year change should split miles by date. You cannot use simplified expenses for a vehicle you have claimed capital allowances on, and commercial vehicles such as black cabs are excluded.

You can still claim parking and similar costs on top of the flat rate, so keep those receipts too. Our Uber driver allowable expenses guide lists what else you can claim, and our Manchester mileage allowance article walks through the rate on a local example.

How do you work out your claim from the log?

Add up your business miles for the tax year, apply 55p to the first 10,000 and 25p to the rest, and add the two amounts together. The claim reduces your taxable profit, not your tax bill directly. Your log needs to support the total, so the sum below is only as strong as the record behind it.

You can test your own figures with our mileage calculator. It is a planning tool only, so always check the result against your actual log before you put a figure on your return.

Which journeys should you leave out of the log?

Leave out private journeys, and treat ordinary commuting with care. Private trips such as the weekly shop or visiting family are not business miles. Where a journey is unclear, such as driving home after a shift, record it and ask your accountant how it should be treated rather than guessing.

Keeping private miles in the same log, clearly marked, is a good habit. It proves your odometer maths add up and shows HMRC that you separate business from personal use.

What are the most common mileage log mistakes and what do they cost you?

The commonest mistakes are writing the log at year end, rounding figures, mixing in private miles and forgetting to keep it for five years. Each weakens your claim. If HMRC finds a careless or deliberate error, it can charge penalties on the tax lost as well as the tax itself.

The size of any penalty depends on behaviour and the tax involved, so check the current position on GOV.UK. If HMRC opens an enquiry into your mileage, professional representation is strongly recommended.

Why is the mileage log the record HMRC is most likely to question?

Because miles cannot be checked against a bank statement. Fuel, insurance and platform fees leave a paper trail, while miles driven leave none unless you recorded them. That makes the log the main evidence for your largest vehicle claim, so weak or missing detail is where an enquiry tends to focus.

How does bookkeeping fit around your mileage log?

Bookkeeping is where your mileage total, income and other expenses come together each quarter. If your books are up to date, your mileage entry, receipts and platform income all sit in one place. That saves time at year end and makes MTD quarterly updates far easier to complete.

Key terms

• HMRC: His Majesty's Revenue and Customs, the UK tax authority.
• MTD (Making Tax Digital): the rules that require digital records and quarterly updates to HMRC.
• Simplified expenses: flat-rate claims per business mile in place of actual vehicle costs.
• Odometer reading: the total mileage shown on your vehicle's dashboard.
• Qualifying income: the gross self-employment and property income used to decide whether MTD applies to you.
• PHV (private hire vehicle): a licensed vehicle used for pre-booked hire, such as an Uber car.

How Uber Driver Accountant helps

Uber Driver Accountant is an accountancy service for drivers only, independent of Uber and Bolt. For a fixed fee from £20 a month, our bookkeeping service handles income, receipts and MTD-compatible software, and gives you guidance on keeping a mileage log that supports your claim. See our pricing for what is included.

We compare the mileage rate with your actual costs using your real numbers, so you claim in the way that suits your situation. Where MTD applies to you, we also keep your quarterly updates on track.

Conclusion

A good HMRC mileage log is simple: date, start and end, miles, purpose, kept at the time and held for at least five years. Choose a method you will actually use, reconcile it against your odometer, and keep private trips separate. If you want help setting it up, contact our team and we will get you organised.

Last reviewed 19 September 2026 by the Uber Driver Accountant tax team.

This article is general information and is not personal tax advice. Speak to a qualified accountant about your circumstances, and take professional representation if HMRC opens an enquiry or proposes a penalty.