Mileage & business records
How to Record Business Mileage as a Tradesperson
A practical routine for recording work journeys consistently and avoiding end-of-year reconstruction.
Mileage records are easiest when they are captured as the journey happens. The details you need depend on your employment and tax position, so use current HMRC guidance for the method that applies to you.
Know which journeys are business journeys
Before recording miles for tax purposes, understand how HMRC treats your type of journey. Travel rules differ depending on whether you are self-employed, an employee, travelling to temporary workplaces or simply commuting to a permanent place of work.
Do not assume every mile driven in a work van is automatically a business mile. If you are unsure, check current HMRC guidance or ask an accountant.
Capture the details at the time of travel
Use a repeatable format: date, business purpose, start location, destination and distance. For employees claiming tax relief on mileage, GOV.UK currently specifies that mileage logs include the reason for every journey and the postcodes of the start and end points.
For self-employed simplified expenses, GOV.UK says to keep records of business miles over the year.
Use one source of truth
Avoid keeping some trips in a notebook, some in calendar notes and others in memory. Pick one primary mileage log and update it consistently. If you import or reconstruct a trip, mark it clearly so you know it was not captured live.
A single log also makes it easier to spot duplicate journeys or obvious gaps.
Review weekly rather than annually
A five-minute weekly check is more reliable than trying to remember months of travel when a tax return is due. Compare the mileage log with your diary, job schedule or invoices and fill legitimate gaps while the journeys are still familiar.
Lock in a routine: for example, review every Friday or when you prepare invoices.
Keep mileage evidence with your business records
GOV.UK requires self-employed people to keep records of business expenses and enough information to work out profit or loss and support figures if HMRC asks. Mileage records should sit inside that broader record-keeping system.
Retention periods vary by tax position. Check current HMRC guidance rather than deleting old logs because a tax year has ended.
Do not hard-code tax rates into your own process
Mileage rates and tax rules can change. Use current official HMRC figures at the point you prepare a claim or return instead of relying on an old screenshot, a colleague’s rate or a figure saved in a guide.
ToolStack can help you maintain journey records, but your accountant or HMRC should be the authority on what you can claim.
Common questions
Things people often ask.
Do I need to record every journey?+
Record every journey you intend to treat as a business journey, using the level of detail required for your tax or employment position. Consistency is more important than reconstructing journeys months later.
Can I use the same mileage rate every year?+
Do not assume so. Rates and rules can change, so check current HMRC guidance when preparing a claim or tax return.
Is commuting business mileage?+
Not automatically. The tax treatment of travel depends on circumstances such as employment status and workplace type. Check current HMRC guidance or ask an accountant if you are unsure.
Official sources & further reading
Check the current guidance.
Rules, tax treatment, policy conditions and security advice can change. These official sources support the practical guidance above and are the right place to verify current requirements.