Answers · UK 2025/26
Can a company director claim mileage expenses through their company?
Yes. A director using their personal vehicle for business can claim the HMRC AMAP rate of 45p/mile (first 10,000 miles) tax-free through their company.
Full answer
Company directors using personal vehicles for business travel can be reimbursed at the HMRC AMAP rate: 45p/mile for the first 10,000 business miles per tax year, and 25p/mile thereafter. Payments at or below AMAP are tax and NI free for the director and deductible for the company. If the company pays above AMAP, the excess is taxable. Directors should keep a mileage log (date, journey purpose, start/end points, business purpose) to substantiate claims.
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.