Landlord Mileage and Travel — What You Can Claim
HMRC's flat rates apply to landlords. Which journeys qualify, home-to-property trips, both methods, and the log that survives an enquiry.
The short answer
Yes — journeys for the rental business. Trips to inspect, repair, meet tenants or agents, visit suppliers and attend viewings are allowable. Claim either HMRC’s flat rate (55p a mile for the first 10,000 business miles in the tax year, 25p after) or a business share of actual running costs. Home-to-property trips are allowable if your rental business is run from home.
Travel is the most under-claimed landlord expense because people assume it is not allowed. It is — with records. And 2026/27 is the year to start: the car rate rose from 45p to 55p on 6 April 2026, the first change since 2011 — most guides still quote the old figure.
The two methods
| Method | How it works |
|---|---|
| Flat rate (simplified expenses) | 55p/mile first 10,000 business miles, 25p after; motorcycles 24p; covers fuel, insurance, servicing, depreciation |
| Actual costs | Business proportion of fuel, insurance, servicing, road tax, capital allowances on the vehicle — needs a mileage log to prove the split |
| Public transport, taxis, parking, tolls | Actual cost (claimable under both methods; parking fines never) |
Once you use the flat rate for a vehicle you keep using it for that vehicle; you cannot switch year by year.
What journeys qualify
| Journey | Treatment |
|---|---|
| Home (where you keep the records) → property for inspection, repairs, viewings | Allowable |
| Trips to buy materials, meet agent, attend court or council licensing meetings | Allowable |
| Journeys to view a property you are thinking of buying | Capital / not allowable until it becomes part of the business |
| Travel to a holiday home you also let | Apportion — the private element is not allowable |
| Trips to visit the property to check on family living there rent-free | Not allowable |
Worked example
In 2026/27 a landlord drives 1,600 business miles (inspections, two repair visits, viewings): 1,600 × 55p = £880 allowable, plus £40 parking.
| Deducting £920 in 2026/27 | Effect |
|---|---|
| Basic-rate landlord (20%) | £184 less tax |
| Higher-rate landlord (40%) | £368 less tax |
| Additional-rate (45%) | £414 less tax |
| From April 2027 (property rates 22/42/47%) | slightly more — the deduction is worth more as rates rise |
Records that survive an enquiry
Date, from, to, purpose, miles. A phone note or a spreadsheet column is enough; a round figure invented in January is not. Under MTD, mileage goes into the travel category of the quarter it happened.
Where it goes under Making Tax Digital
If you are inside MTD for Income Tax (mandated from April 2026 above £50,000 gross), the cost belongs in your quarterly update under the matching expense category, in the quarter you paid it (cash basis is the default for landlords). Get the category right now — the final declaration only tidies totals, it does not re-classify. Check whether MTD applies to you.
gov.uk “Simplified expenses if you’re self-employed: vehicles” (flat rates apply to property businesses) · HMRC PIM2220 (travel) · rates in our dataset (MILEAGE). Checked 31 Aug 2026.
Quick answers
Yes — HMRC's flat rates (55p a mile for the first 10,000 business miles, 25p after) apply to unincorporated property businesses, or you can claim the business share of actual vehicle costs.
Yes where your rental business is run from home (you keep the records there). The journey is business travel, not commuting.
Yes. Date, journey, purpose and miles. HMRC routinely disallows unsupported round-number claims.
Box 29 — other allowable property expenses (or the travel category under MTD).