Tax & Expenses
A quick guide for self-employed UK drivers. Always confirm with an accountant.
Fuel
Business-journey fuel only (actual cost method). Not claimable alongside simplified mileage.
Mobile phone
Business share of contract, data and booking apps. Keep itemised bills.
Cleaning & valeting
Car washes, valets and interior cleaning products for the work vehicle.
Insurance
Hire & reward or courier insurance, plus public liability cover.
Licensing
Private hire / taxi badge, vehicle licence, DBS checks and medicals.
Maintenance
Servicing, repairs, MOT and tyres (actual cost method only).
Mileage relief calculator
HMRC rate: 45p/mile for the first 10,000 business miles, 25p after.
Simplified mileage
£5,000.00
Actual cost
£5,525.00
Higher claim
Once you pick a method for a vehicle you must usually stick with it until you change vehicle.