Find out how courier mileage records support tax claims, improve job costing and make it easier to track business and private journeys.
Tristan Bacon — Updated 6 July 2026
A courier can cover hundreds of miles across collections, deliveries and return journeys in a single week. Without a reliable way to record those journeys, it can quickly become difficult to remember where you travelled, why you travelled and how many miles were for business.
Accurate mileage records for couriers can help you support your tax claims, separate business travel from private use and understand how much each job really costs to complete.
Whether you use a paper logbook, spreadsheet or mileage-tracking app, the important thing is to record each journey consistently. This guide explains what your mileage log should include, which journeys may count as business mileage and how you can use the information to make better decisions about your courier business.
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Mileage records are not simply another piece of paperwork to complete at the end of the tax year. They can provide useful information about your costs, routes and profitability throughout the year.
Self-employed couriers must keep records of their business income and expenses. You normally do not need to send all your supporting evidence to HMRC when submitting your Self Assessment return, but you should be able to provide it if HMRC asks to check your figures.
If you use simplified mileage expenses, your mileage log shows how you calculated the number of business miles included in your claim. If you use actual vehicle costs instead, it can help you calculate the proportion of your vehicle use that relates to the business.
Estimating your mileage several months later is unlikely to be as accurate as recording journeys as they happen.
Many owner-drivers use the same van or car for both business and personal journeys.
A clear mileage log helps you separate the two. This matters because private driving cannot normally be included in a business expense claim.
For example, a journey to collect a load may be business travel, while using the same van to visit friends at the weekend would be private use. Without a record, it may be difficult to show how the vehicle was used.
Mileage records can also help you look beyond the amount paid for an individual delivery.
A job may appear profitable based on the loaded journey alone. However, you may also need to travel to the collection point, reposition after delivery or return without another load.
Recording all the mileage connected with the job gives you a more realistic view of:
This can help you decide which work is worth accepting and where you may need to adjust your rates.
Trying to rebuild a year’s worth of journeys from invoices, calendar entries and bank statements can take a considerable amount of time.
Keeping your mileage records up to date makes it easier to prepare your accounts, complete your tax return and answer questions from your accountant. It also reduces the risk of forgetting legitimate business journeys.
HMRC does not require self-employed couriers to use one specific mileage log template. However, your records should be detailed enough to show how many business miles you completed and why the journeys were made.
For each journey, consider recording:
Recording the vehicle or registration number is particularly useful if you operate more than one van. A job reference can also help you match the journey to the relevant invoice, delivery note or platform booking.
Odometer readings are not always essential for every entry, particularly when an app calculates the distance automatically. However, recording them regularly gives you a useful way to check whether the total mileage in your log matches the mileage travelled by the vehicle.
Business mileage generally means travel undertaken for the purposes of running your courier business. However, not every journey made in a work vehicle automatically qualifies.
Journeys that may count as business mileage include:
You should record loaded and empty mileage. A journey does not necessarily stop being a business journey simply because there are no goods in the vehicle.
For example, imagine you drive 15 miles to collect a load, complete a 100-mile delivery and then travel 30 miles to your next collection. Looking only at the loaded journey would show 100 miles. Your business may actually have travelled 145 miles to complete and continue the work.
This is one of the more complicated areas for self-employed couriers.
HMRC generally excludes travel between home and a regular place of work. However, the treatment can depend on how your courier business is organised, where its business base is and whether you work from a series of changing locations as an itinerant trader. HMRC’s guidance says the individual facts of the business must be considered.
Do not automatically assume that every journey from your home to the first collection qualifies. Equally, do not assume that it must always be excluded when you run an itinerant courier business from home.
Ask an accountant or HMRC for guidance if you are uncertain about your particular working arrangements.
A mixed-purpose journey combines business and personal travel.
For example, you may complete a delivery and then travel to a supermarket for personal shopping. The journey to the delivery address may be business mileage, while the additional journey for shopping would normally be private.
Record the business and personal sections separately rather than classifying the entire journey as business travel.
Self-employed couriers generally have two possible ways to calculate vehicle expenses:
The best option will depend on the vehicle, its running costs and how it is used.
Eligible sole traders and ordinary business partnerships can use a flat mileage rate instead of adding up the actual costs of running the vehicle. Limited companies cannot use simplified expenses.
For the 2026/27 tax year, the simplified mileage rates for cars and goods vehicles, including vans, are:
The rate for the first 10,000 miles increased from 45p to 55p from 6 April 2026.
For example, suppose a courier records 14,000 business miles during the tax year:
The mileage rate is intended to cover vehicle running costs such as fuel, insurance, repairs and servicing. You should not use the mileage rate and then claim those same costs separately.
Parking and certain other travel expenses can still be claimed in addition to simplified mileage where they are allowable. Fines and penalty charges cannot be claimed as business expenses.
Once you start using simplified mileage for a vehicle, you normally need to continue using it for as long as that vehicle remains in the business. You also cannot use simplified mileage for a vehicle if you have already claimed capital allowances for it or included its purchase cost when calculating your business profits.
The alternative is to record the vehicle’s actual costs and claim the proportion that relates to your business.
Depending on your circumstances, relevant costs may include:
If the vehicle is used for both business and personal journeys, you will need a reasonable method of dividing the costs.
For example, if your mileage records show that 80% of the vehicle’s use was for business, you may be able to claim the business proportion of eligible costs. The exact treatment can depend on your accounting method and the type of vehicle.
Actual costs may be more suitable for couriers with expensive vans or high running costs. Simplified mileage may be easier to administer. It is worth comparing both methods with an accountant before choosing.
The way mileage is treated can depend on how your courier business is structured.
A sole trader may be able to choose between simplified mileage and actual vehicle costs.
Whichever method you use, your mileage records should clearly identify business and private journeys. Your records will support the vehicle expense included in your Self Assessment return.
A limited company cannot use the self-employed simplified expenses scheme.
However, a director or employee who uses their own car or van for qualifying business journeys may be reimbursed by the company using HMRC’s Approved Mileage Allowance Payments rates.
For 2026/27, the approved rates for cars and vans are 55p for the first 10,000 business miles and 25p for each mile after that. Payments above the approved amount may create additional tax and reporting requirements.
Different rules apply where the vehicle is owned or leased by the company. The company may instead claim eligible vehicle costs, while private use could create benefit-in-kind considerations.
Read our guide on how to set up a limited company as a courier for more information about company structures and responsibilities.
Courier companies reimbursing employees for business mileage should keep records showing when the travel happened, why it was necessary and how the amount was calculated.
Employers must generally keep expense and benefit records for three years from the end of the tax year they relate to.
A standard mileage claim form can help drivers provide consistent information, including:
There is no single system that works for every courier. Choose one that is easy enough to use consistently during a busy working day.
A paper logbook is simple and does not require an app or subscription. You can keep it in the vehicle and complete it after each journey.
The main disadvantages are that paper records can be lost, damaged or forgotten. You will also need to calculate totals manually.
A spreadsheet gives you more flexibility. You can create columns for dates, vehicles, drivers, customers, job references and mileage.
Formulas can calculate mileage totals by:
Make sure the spreadsheet is stored securely and backed up regularly.
Mileage apps use GPS or phone location data to record journeys automatically. Many allow you to classify each journey as business or personal and export reports for your accountant.
Automatic tracking can reduce the risk of forgetting a journey, but it is not completely hands-off. You should review the app regularly to correct missing, duplicated or incorrectly classified journeys.
Check how the provider stores your location data, particularly if the system will also track employed drivers.
Some accounting platforms include mileage tracking or connect with specialist mileage apps. This can make it easier to bring mileage, invoices, receipts and other expenses into one record-keeping system.
When comparing courier accounting software, consider whether you need:
The best mileage system is one you will actually use.
A practical routine for couriers could look like this:
A few minutes at the end of each day is usually easier than trying to reconstruct several months of journeys later.
The journey to a collection, between jobs or back to a business base may form part of your business travel. Leaving these journeys out can give you an inaccurate view of both mileage and profitability.
Descriptions such as “work” or “delivery” may not provide enough detail.
Use a customer name, collection and delivery location, load number or job reference where possible.
Rebuilding mileage records from memory increases the risk of missing or incorrectly estimating journeys.
Record mileage as the work happens and review it regularly.
Personal mileage should not be included in your business total. Where one journey has both business and private sections, record them separately.
If you use simplified mileage, the rate already covers costs such as fuel, insurance, repairs and servicing. Claiming those costs again would duplicate the expense.
Couriers operating several vans should identify the vehicle against every journey. This is particularly important if different expense methods or drivers apply to different vehicles.
A mileage app can miss journeys if location services are turned off or the phone battery runs out. It can also record personal journeys as business travel.
Review the data rather than assuming it is always correct.
Keep separate records and receipts for eligible parking, toll and congestion charges. Do not include fines or penalties, as these are not allowable business expenses.
Self-employed couriers must normally keep their business records for at least five years after the 31 January submission deadline for the relevant tax year. HMRC may ask to see those records to check that the correct amount of tax has been paid.
For example, records supporting a 2026/27 Self Assessment return submitted by 31 January 2028 would normally need to be retained until at least the end of January 2033.
Limited companies generally need to retain their company and accounting records for six years from the end of the financial year they relate to. Records may need to be kept for longer in certain circumstances, including where a transaction covers more than one accounting period or HMRC has started a compliance check.
Keep digital backups rather than relying on one paper logbook, phone or computer.
Mileage forms part of a courier’s wider business expense records.
From 6 April 2026, sole traders and landlords with total qualifying income from self-employment and property above £50,000 must use Making Tax Digital for Income Tax. They need compatible software to create and store digital records, send quarterly updates and submit their tax return.
The threshold is being introduced in stages:
The applicable starting date is based on qualifying income in an earlier tax year.
Using a mileage app does not automatically make your business compliant. Your mileage and vehicle expense information must still fit into your wider digital record-keeping system.
Tax records explain what has already happened. Business data can also help you decide what to do next.
Suppose a delivery pays £180 and covers 150 loaded miles.
Based on loaded mileage alone, the job generates £1.20 per mile.
However, you also travel:
The total business mileage is 210 miles. Revenue per total mile is therefore approximately 86p.
That does not automatically mean the job is unprofitable, but it gives you a more realistic figure to compare with your vehicle and operating costs.
Regularly reviewing your mileage records can show where empty journeys are reducing your margins.
You may find opportunities to:
Two customers may pay similar rates but produce very different results.
One may provide frequent work close to your base, while another requires long collection journeys and leaves you in areas where return work is difficult to find.
Matching mileage data to customers and jobs helps you compare the total value of the work rather than looking only at the invoice amount.
Mileage records can help you anticipate servicing, tyre replacement and other maintenance.
This is particularly useful for courier fleets where several drivers use the same vehicles. Monitoring mileage by vehicle makes it easier to schedule maintenance before it affects availability.
Before completing your accounts or submitting a mileage claim, check that you have:
Accurate mileage records can help you claim the correct expenses, prepare your accounts and answer questions from HMRC. They can also show how much work your vehicle is doing and whether individual jobs are producing a worthwhile return.
Choose a system that fits naturally into your working day. Record journeys consistently, review the information regularly and keep secure backups.
The result is more than a tax log. It is a clearer picture of where your courier business is spending money, where it is making money and where your margins could be improved.
Be your own boss. Set your own hours. Make your own money.
HMRC expects self-employed people to keep accurate records supporting their business expenses. A useful courier mileage log should include the journey date, start and destination, business purpose, vehicle, distance and a customer or job reference. The record should provide enough information to explain how you calculated your total business mileage.
Not for the same vehicle under the simplified mileage method. The flat mileage rate covers vehicle running costs such as fuel, insurance, servicing and repairs. Couriers claiming actual vehicle costs may instead claim the eligible business proportion of fuel and other expenses.
They can do where the journey is undertaken wholly for the purposes of the courier business, such as travelling from a delivery to another collection or returning to a business depot. However, a journey home may be treated differently depending on where your business is based and how the trade is organised. Ask an accountant if you are uncertain.
Yes. A mileage app can automatically record journeys and make it easier to separate business and personal travel. You should still review the information regularly, correct any errors and keep backups of exported reports.
Self-employed couriers normally need to keep their records for at least five years after the 31 January Self Assessment submission deadline for the relevant tax year. Limited companies generally need to retain accounting and company records for six years from the end of the financial year they cover.
This article provides general information and should not be treated as personalised tax or accounting advice. Speak to a qualified accountant or HMRC about your individual circumstances.
