Landlord mileage in 2026/27: use the right rate and record the purpose

Check HMRC’s 55p and 25p mileage rates for 2026/27, vehicle-method restrictions and the journey records to maintain across your rental portfolio.

Landlord mileage in 2026/27: use the right rate and record the purpose

Eligible unincorporated landlords can use fixed mileage rates instead of actual vehicle running costs. For 2026/27, HMRC lists 55p for the first 10,000 business miles in cars and goods vehicles, then 25p; motorcycles remain at 24p. The rate does not establish that a journey qualifies: business purpose and vehicle-method restrictions still matter. [1] For a landlord visiting several properties across a portfolio, qualifying miles add up quickly — and HMRC expects a record of each journey, not a year-end estimate.

Keep the tax years separate

| Vehicle | 2026/27 | Up to and including 2025/26 | |