For most self-employed driving instructors, mileage is one of the largest deductible costs in the business - and one of the easiest to get wrong. Not because the maths is difficult, but because the record-keeping habit is easy to let slide when you're doing six lessons a day and the last thing on your mind at 8pm is writing down an odometer reading.
How HMRC's mileage allowance actually works
If you're self-employed and use your own vehicle for business, HMRC allows you to claim a fixed rate per business mile through the Approved Mileage Allowance Payments (AMAP) scheme, instead of tracking actual running costs like fuel, servicing, and depreciation individually. It's simpler, and for most instructors it works out favourably given how much of their annual mileage is genuinely business use.
The rate isn't flat across all your mileage in a tax year - it's banded:
*Cars and vans, 2026/27 tax year rate shown. Always confirm the current rate for your specific tax year, as HMRC rates are reviewed periodically.
For a driving instructor doing several thousand business miles a year, that first band typically covers the majority of the tax year - which is exactly why accurate mileage logging matters. Getting the total wrong by even a few hundred miles, in either direction, changes the allowance you're entitled to claim.
What actually counts as business mileage for an ADI?
This is where instructors most commonly trip up, because your relationship with your vehicle isn't the same as an office worker's commute. Broadly:
- Pupil lessons - driving to collect a pupil, the lesson itself, and dropping them off - business mileage
- Test centre visits - taking a pupil for their test, or attending in a professional capacity - business mileage
- Driving between lessons - travelling from one pupil's pickup point to the next - business mileage
- Home to first pickup, and last drop-off to home - this is where it gets more nuanced, and often depends on your specific business structure - worth checking with an accountant if you're unsure
- Purely personal journeys - the school run, weekend trips, anything unrelated to instructing - not business mileage, even if it's in the same car
Because your car is used for both business and personal journeys, the burden is on you to be able to show which miles were which. A single annual "I did about 15,000 miles for work" estimate does not hold up well if HMRC ever asks for evidence - a dated, journey-by-journey log does.
What records HMRC actually expects
HMRC doesn't require a specific piece of software or a particular format, but it does expect records that can substantiate your claim if asked. In practice, that means for each business journey you should be able to show:
- The date
- Where you travelled from and to (or a clear enough description of the purpose)
- The mileage for that journey - ideally from odometer readings, not estimates
- The business purpose (a lesson, a test, admin, etc.)
A running total without the underlying journey detail is much weaker evidence. If HMRC opens an enquiry, the ability to produce contemporaneous, journey-level records is the difference between a straightforward confirmation and a drawn-out and stressful process.
How long to keep mileage records
As a general rule for self-employed individuals, HMRC records supporting your tax return should be kept for at least five years after the 31 January submission deadline of the relevant tax year. For mileage specifically, keeping records for the full period your return could be queried is the safe approach - deleting a spreadsheet after twelve months because "the tax year's done" is a common and avoidable mistake.
Log opening and closing mileage per journey, and the app tracks your position against the 10,000-mile threshold in real time - showing exactly how much allowance you've earned to date and projecting your full-year total. Generate a PDF mileage report whenever you need one.
Frequently asked questions
This guide reflects HMRC Approved Mileage Allowance Payment rates and general record-keeping guidance at the time of writing, and is provided for general information only - it is not personalised tax advice. Mileage rates are reviewed periodically and your specific circumstances may affect what you can claim. Always confirm current rates on gov.uk and speak to a qualified accountant about your own tax position.