Reimbursement & Payment
HMRC-approved per-mile rate for tax-free reimbursement of business mileage in the UK: 45p / 25p for cars in 2026.
The Approved Mileage Allowance Payment (AMAP) is the UK per-mile rate at which an employer can reimburse an employee for business use of a personal vehicle without triggering Income Tax or National Insurance. For 2025/26 (unchanged into 2026/27 at the time of writing): 45p/mile for the first 10,000 business miles in the tax year and 25p/mile thereafter; 24p/mile for motorcycles; 20p/mile for bicycles. Passenger payments: 5p/mile per qualifying passenger. The 10,000-mile threshold resets per tax year (6 April to 5 April).