Contractor mileage log - free template
Limited company owners who personally own their own car can claim back the cost of business journeys made from the company. Similarly, sole traders who travel by car on business can usually receive tax relief on that journey’s cost, writes Bob, the retired tax inspector.
Whether you are a limited company or sole trader, as from April 5th 2011, the mileage rates are 45p per mile for the first 10,000 business miles you do in your car each year, and 25p per mile thereafter.
Limited companies – Remember:
- These rates, or AMAP amounts, count as money that the company can pay you back for expenses you incurred as an individual, on behalf of the company. A mileage log can help you keep track.
Sole traders – Remember:
- Annual sales of a value greater than the VAT registration threshold (£85,000) require you to add up all your car’s running costs and keep a mileage log that includes both private and business mileage usage.
- If you use the mileage/AMAP rates, you may not claim a separate deduction for your running costs (such as fuel, oil, servicing, repairs, insurance, vehicle excise duty and MOT).
ContractorUK’s Sample Contractor Mileage Log – Year ended 5 April 2019
| Tax - Rates per business mile | ||||||
|---|---|---|---|---|---|---|
| Date | From | Time Out | To | Time Back | Return - Y/N | Mileage |
| 07/10/2018 | Manchester | 08:15 | Liverpool | 18:36 | Y | 66 |
| 08/10/2018 | " " | 08:21 | " " | 18:44 | Y | " " |
| 11/10/2018 | " " | 09:04 | Huddersfield | 15:58 | Y | 38 |
| 12/10/2018 | " " | 11:31 | London | N/A | N | 198 |
| 14/10/2018 | London | 08:14 | Manchester | 14:41 | N | " " |
| 15/10/2018 | Manchester | 08:19 | Liverpool | 19:01 | Y | 66 |
| 16/10/2018 | HOL | N/A | N/A | N/A | HOL | N/A |
Notes to Mileage Log
In this mileage log, the contractor is travelling from his home city of Manchester to the same workplace in Liverpool – notably on October 7th, 8th and 15th.
The first break in his regular travel pattern is on October 11th, when a client in Huddersfield requests his presence and participation in a business meeting. Although the contractor returned to Manchester later that day, success at the business meeting meant he had to drive to London on the morning of October 12th.
After a two-night stay over in the capital, the contractor left London on October 14th in order to return home to Manchester later that day. Next morning, on Oct 15th, his normal mileage consumption resumed. However, still feeling weary from the road, he took a day’s holiday (‘HOL’) the following day on October 16th.
Editor's Note: Further Reading - Contractors' Questions: How to keep a hassle-free mileage log?