What your records have to contain to survive a check by HMRC, and the rate DriveHub applies.
The rate
£0.55 per mile
First 10,000 miles per year; £0.25 per mile after that.
In force 2026-04-06 onwards.
Employer's car, employee pays the fuel — HMRC advisory fuel rates, per mile
Petrol, 1400cc or less: £0.14
Petrol, 1401cc to 2000cc: £0.17
Petrol, over 2000cc: £0.27
Diesel, 1600cc or less: £0.15
Diesel, 1601cc to 2000cc: £0.16
Diesel, over 2000cc: £0.22
LPG, 1400cc or less: £0.11
LPG, 1401cc to 2000cc: £0.13
LPG, over 2000cc: £0.20
Fully electric, charged at home: £0.07
Fully electric, charged in public: £0.15
In force from 2026-09-01; HMRC revises them every quarter, and DriveHub prices each trip at the quarter it was driven in.
The rule that governs it
Approved Mileage Allowance Payments; no prescribed logbook form.
What every trip has to record
Per journey: the date
the start point and destination (postcodes are what HMRC asks to see)
the distance
the reason for the journey. Logged in a timely, chronological and orderly way; estimating is not accepted
How long to keep them
The mileage record has three different answers and none of them is six:
Self-employed — TMA 1970 s. 12B(2)(a): at least five years after the 31 January submission deadline for the relevant tax year. The anchor is a filing deadline, which no "N years after the trip" phrasing can express.
Employee — TMA 1970 s. 12B(2)(b): at least 22 months after the end of the tax year.
An employer's PAYE records — three years from the end of the tax year.
And a contractor filing through their own limited company has a fourth: Companies Act 2006 s. 388(4)(a), three years. A line that already existed was the one place the sweep could not look.
What it costs to get wrong
The relief is refused for the journeys that cannot be evidenced.
Where this comes from
The requirements above are quoted from United Kingdom's own tax authority. DriveHub keeps them, and the rate, under version control and re-checks them against the authority's pages — this page is generated from that record, not written separately from it.
DriveHub records this automatically. It tracks each drive in the background, keeps the start and end, the distance and the route, and exports a report in the shape a tax office expects.