Can I claim mileage and fuel receipts?
No. The mileage rate already includes fuel, along with every other running cost.
Last checked 12/09/2026.
No - it is one or the other. The approved mileage rate is designed to cover the whole cost of running the vehicle: fuel, insurance, road tax, MOT, servicing, repairs, tyres and depreciation.
Claiming both is double-counting and is one of the more common errors on a driver's return.
The alternative is the actual-costs method, where you claim the business-use share of every real expense instead of the mileage rate. You cannot mix the two for the same vehicle, and once you have used mileage rates for a vehicle you must keep using them for it.
Related
The complete mileage guide for delivery drivers
What counts as a business mile, the 55p and 25p approved rates, the 10,000-mile threshold, and whether mileage or actual costs leaves you better off.
Mileage & expensesUpdated 19/08/2026
What can I claim on top of the mileage allowance?
Anything that is not a cost of running the vehicle - parking, phone, kit, platform fees.
Mileage & expensesUpdated 19/08/2026
Business miles, commuting and the depot run
A business mile is one driven wholly for the work. Commuting between home and a regular workplace is never claimable. For most gig drivers the working day starts when the app goes on, which makes the drive to a chosen pickup zone personal and the drive between drops business.
Mileage & expensesUpdated 27/08/2026
Record keeping, and how long to keep it
You have to keep enough to show how every figure on your return was arrived at: what you were paid, what you spent, and how far you drove for the work. Records have to be kept for 5 years after the filing deadline for the year they cover.
HMRC & taxUpdated 27/08/2026
Capital allowances on a vehicle
A capital allowance is tax relief on something you bought to keep and use, spread over years rather than deducted at once. You cannot claim capital allowances on a vehicle and use the mileage rate for it, so for most gig drivers this is a road not taken.
Mileage & expensesUpdated 27/08/2026
ULEZ, clean air zones and the congestion charge
If your vehicle does not meet the emissions standard, driving into a charging zone costs a daily fee. London ULEZ and the seven English clean air zones each set their own rules, and a Class C zone charges vans and taxis but not private cars.
Vehicles & equipmentUpdated 27/08/2026