Van, fuel and mileage: what can a self-employed tradesperson claim?

The two ways to claim

The simplified method is a flat rate per business mile: 45p for the first 10,000 miles in the tax year and 25p per mile after that. You keep a log of the journeys and claim the rate — no fuel receipts needed.

The actual-cost method means adding up fuel, insurance, servicing, repairs, MOT, breakdown cover and road tax, then claiming the business proportion. If your van is heavy on fuel and repairs, this often works out higher.

Which journeys count

Travelling to a customer's site, to the merchants, between jobs, or to a temporary place of work is business travel. Travelling from home to a workplace you attend regularly is ordinary commuting and is not allowable, even in a signwritten van.

• • Site to site on the same day — claimable
• • Home to the merchants and on to a job — claimable
• • Home to the same depot every morning — not claimable
• • A detour to collect the kids — not claimable

Keeping a mileage log that stands up

Whichever method you choose, record the date, where you went, why, and the miles. A note made on the day is worth far more than a reconstruction in January.

Where this comes from

• GOV.UK — Simplified expenses: vehicles
• GOV.UK — Travel expenses

More guides

• Can I claim tools on my tax return if I'm self-employed?
• Work boots, hi-vis and workwear: what's claimable?
• Working from home as a sole trader: what you can claim