Record keeping

For mileage allowance you are required to keep a log of the mileage. This does not mean that you have to record the journey every day. If you are making the same journey five days a week for 12 weeks then it is acceptable to measure the mileage once and then record the days travelled.

You are not claiming running costs of the car so you do not need to keep petrol or similar receipts. BUT if HMRC have doubts over a mileage claim then they may ask for other evidence in support, so it is advisable to keep any documentation that will support your claim.  This could be in the form of MOT certificates that prove the annual mileage. Garage receipts often have mileage details.

Most people pay for petrol by credit card – these statements will not only indicate the purchase of petrol that supports the mileage claimed but will also indicate the location of the garage which will correspond to the locations that are being claimed as workplaces. If this does not support the claim then this will prove the claim to be inaccurate or even totally false. If a claim is shown to be inaccurate you will have to negotiate your entitlement. If your claim is shown to be false you could up in very hot water – facing a potential fine as well as demands for the recovery of unpaid taxes with interest added to them.

It is advisable to be totally honest in your dealings with HMRC and it is a good idea to keep documentary evidence to support the claim in case of any enquiry.