Claiming Fuel & Mileage on Your Tax Return (UK Sole Trader)

Updated June 2026 · Estimates only — verify before quoting

If you’re a self-employed tradesman, the fuel and running costs of your work van are a legitimate business expense — but many sole traders either under-claim or keep such poor records that they can’t back up the claim. Here’s how it works in 2026 and how to claim every penny you’re entitled to.

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Two ways to claim: actual costs vs simplified mileage

HMRC lets sole traders claim van costs one of two ways. You pick whichever suits, but you generally have to stick with your choice for that vehicle.

  • Actual costs: claim the business proportion of fuel, servicing, insurance, repairs and capital allowances — keep all receipts
  • Simplified mileage: claim a flat rate per business mile (45p first 10,000 miles, 25p after, for cars/vans) instead of actual running costs
  • You can’t mix both methods for the same vehicle in the same year

What records to keep

Whichever method you use, records are everything. For actual costs, keep every fuel and repair receipt. For mileage, keep a simple log of business journeys (date, from/to, miles, reason). Snapping receipts as you go beats a shoebox in January.

Common mistakes

The biggest errors are claiming 100% of a van that’s also used privately, losing receipts, and forgetting VAT if you’re registered. If you’re VAT-registered you can usually reclaim VAT on van fuel (subject to the fuel scale charge for private use). Keep the business/private split honest and documented.

Frequently asked questions

Can I claim van fuel on my tax return?

Yes. Self-employed tradesmen can claim the business proportion of van fuel and running costs as actual expenses, or use HMRC’s simplified flat mileage rate instead. You can’t use both for the same van.

What is the HMRC mileage rate for 2026?

For cars and vans the simplified rate is 45p per mile for the first 10,000 business miles in the year and 25p per mile after that. Check GOV.UK for the current figures before filing.

Do I need to keep fuel receipts?

Yes if you claim actual costs. If you use the simplified mileage method you mainly need a mileage log, but keeping receipts is still good practice — and essential if you’re VAT-registered.

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