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🇬🇧United Kingdom Commuter Tax Calculator

Calculate your HMRC mileage allowance: 45p/mile up to 10,000 miles (25p thereafter), passenger bonuses, and Mileage Allowance Relief (MAR) claims.

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United Kingdom Commuter Tax Framework

HMRC Mileage Allowance Payments (MAPs / AMAPs) • 45p per mile for first 10,000 miles; 25p per mile thereafter

Commuting Journey & Work Pattern

miles
1 miles150 miles
days
10 days280 days
Leave at 0 to enter your marginal tax rate manually.
£
£0£300,000
%
10%55%
Estimated Net Tax Relief / Allowance
£1,159/ year
Total Deduction£3,312
Per Month£276
Annual Travel7,360 miles
Applied Statutory Formula:

(7,360 mi × £0.45) + (0 mi × £0.25) — business journeys only

Annual Fuel vs Tax Relief Balance

Estimated Fuel Expenditure:£907
Tax Relief / Allowance:+£1,159
Net Out-of-Pocket Commute Cost:£0

Itemized Commuter Tax Relief Breakdown7360 total miles round-trip

First 10,000 Miles (@ 45p/mile)HMRC approved rate: tax-free if paid by your employer
£3,312
Mileage Allowance Relief (if employer pays nothing)At 35% marginal rate. Commuting to a permanent workplace does not qualify.
£1,159

United Kingdom Commuter Regulation: HMRC Mileage Allowance Payments (MAPs / AMAPs)

In the UK, HMRC Approved Mileage Allowance Payments (AMAPs) allow employers to pay up to 45p per mile for the first 10,000 miles (and 25p thereafter) tax-free. If an employer pays less, employees can claim Mileage Allowance Relief (MAR) directly from HMRC.

HMRC Approved Mileage Allowance Payments (AMAP): 45p/mile for first 10,000 business miles; 25p/mile above. Ordinary commuting to a permanent workplace does not qualify.
Motorcycle allowance rate of 24p/mile; Bicycle allowance rate of 20p/mile.
Passenger payment: Extra 5p/mile tax-free when carrying fellow employees on business journeys.
Mileage Allowance Relief (MAR): Claim income tax relief if employer pays less than statutory HMRC rates.

Explore Other National Commuter Tax Models

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Frequently Asked Questions

How is the commuter tax deduction calculated in United Kingdom?

In the UK, HMRC Approved Mileage Allowance Payments (AMAPs) allow employers to pay up to 45p per mile for the first 10,000 miles (and 25p thereafter) tax-free. If an employer pays less, employees can claim Mileage Allowance Relief (MAR) directly from HMRC.