Can I claim mileage expenses if I use a borrowed car for deliveries?
Yes, you can claim the approved mileage rate using a borrowed car, provided you own the vehicle for capital allowance purposes.
Last checked 25/10/2026.
Yes, you can claim the approved mileage rate for business miles driven in a car that does not belong to you. HMRC looks at whether you are doing the driving for your self-employed work, not whose name is on the logbook.
Cars and vans use 55p per mile for the first 10,000 business miles in the tax year, then 25p per mile after that. You must keep a clear log of every business trip, including the date, miles driven and delivery addresses, to prove the journeys were strictly for work.
If you use the flat mileage rate, you cannot claim separately for fuel, MOTs, repairs or servicing on the borrowed car, because the mileage rate covers all of those running costs.
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Can I claim mileage and fuel receipts?
No. The mileage rate already includes fuel, along with every other running cost.
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How do I prove my mileage to HMRC?
A record made as you go, showing the date, business purpose and miles.
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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