3,000 Business Miles — AMAP Allowance 2025-26
HMRC approved mileage · Cars & vans · Tax year 2025-26
AMAP calculation — 3,000 miles
| Miles range | Miles | Rate | Allowance |
|---|---|---|---|
| First 3,000 miles | 3,000 | 45p / mile | £1,350 |
| Total AMAP allowance | 3,000 | £1,350 |
Mileage Allowance Relief — if your employer pays less
If your employer reimburses you at less than the AMAP rate, you can claim tax relief on the shortfall. The relief reduces your taxable income — your actual refund depends on whether you pay tax at 20%, 40%, or 45%.
| Employer pays | Claimable gap (per mile) | Total MAR claim | Tax back at 20% | Tax back at 40% |
|---|---|---|---|---|
| 0p / mile | 45p / mile | £1,350 | £270 | £540 |
| 10p / mile | 35p / mile | £1,050 | £210 | £420 |
| 20p / mile | 25p / mile | £750 | £150 | £300 |
| 30p / mile | 15p / mile | £450 | £90 | £180 |
| 40p / mile | 5p / mile | £150 | £30 | £60 |
MAR is claimed via Self Assessment or a P87 form. Keep a mileage log as evidence.
How is the £1,350 AMAP allowance calculated?
For 3,000 business miles driven in a car or van during 2025-26, your AMAP allowance is £1,350. The HMRC approved rate is 45p per mile for the first 10,000 miles, then 25p per mile for any miles beyond that.
All 3,000 miles fall within the 10,000-mile threshold, so the full rate of 45p applies: 3,000 × 45p = £1,350.
Your employer can pay up to this amount tax-free. If they pay more, the excess is taxable as a benefit. If they pay less — or nothing at all — you can claim Mileage Allowance Relief for the difference.
Claiming MAR on 3,000 business miles
If your employer pays nothing, you can claim the full £1,350 as a deduction against your income. At the basic rate (20%), this gives you £270 back in tax. At the 40% higher rate, the saving is £540. Additional rate taxpayers (45%) save £608.
Claim via Self Assessment (Employment pages, box for "Mileage allowance relief not reimbursed by employer") or via a P87 form if you do not normally file a tax return. Claims can be backdated up to 4 years.
Frequently asked questions
What is the AMAP rate for cars in 2025-26?
The HMRC approved mileage allowance rate for cars and vans in 2025-26 is 45p per mile for the first 10,000 business miles in the tax year, then 25p per mile for every mile above 10,000. For 3,000 miles, the total AMAP allowance is £1,350.
How do I claim mileage allowance relief for 3,000 miles?
If your employer pays less than the AMAP rate, you can claim Mileage Allowance Relief (MAR) via your Self Assessment tax return, or using a P87 form if you do not file Self Assessment. You must keep a mileage log recording the date, destination, business purpose, and distance of each journey. For 3,000 business miles where your employer pays nothing, the MAR claim is £1,350, worth £270 tax back at 20% or £540 at 40%.
Can I claim AMAP if I am self-employed?
If you are self-employed, you claim mileage using the simplified expenses rules (also called flat rate mileage), not AMAP. The rates are the same: 45p/mile for the first 10,000 miles per year, then 25p/mile. You include these amounts as an allowable business expense in your Self Assessment tax return, which reduces your taxable profit directly.
What counts as a business mile?
Business miles include any journey made wholly and exclusively for business purposes — visiting clients, travelling to a temporary workplace, or attending business meetings away from your normal place of work. Commuting from home to your regular workplace does not qualify. HMRC can request a mileage log, so keep records of the date, start/end location, purpose, and miles driven for every business journey.