How to Keep an Accurate Business Mileage Log

Record each business journey when it happens. Include the date, business reason, start and end points and distance travelled, then keep the log consistent with supporting appointments, receipts or job records.

What to record for every journey

Include the date, driver, vehicle, business purpose, starting point, destination and business miles. HMRC guidance for employee mileage claims specifically refers to the reason for every journey and the postcodes for the start and end points. Odometer readings are not always mandatory for every method, but recording them can provide useful supporting evidence.

Separate business travel from private travel

Ordinary commuting between home and a permanent workplace is generally not treated in the same way as qualifying business travel. Journeys to temporary workplaces, customers, jobs, suppliers or business meetings may be treated differently depending on the circumstances. Do not label every workday journey as business mileage without checking the applicable rules.

Choose one consistent recording method

Use a dedicated app, spreadsheet or bound log and enter journeys promptly. Avoid reconstructing a whole year from memory. Use a consistent distance source and explain unusual detours, multi-stop routes or mixed private and business journeys.

Keep supporting evidence

Retain diary entries, job records, customer addresses, parking or toll receipts and other documents that support why the trip occurred. Employers reimbursing travel should keep a record of when and why an employee travelled and retain receipts where possible.

Review and retain the records

Check the log monthly for missing dates, duplicated trips, implausible distances or inconsistent vehicle details. Reconcile totals with reimbursement claims or accounts. Retain records for the period required for your tax and business circumstances and ask an accountant or HMRC when uncertain.

Check current rates and tax treatment

Mileage rates and tax rules can change. Use the current GOV.UK guidance for the relevant tax year rather than copying an old rate from a previous claim or article. The correct treatment can also differ for employees, employers, sole traders and company vehicles.

Build a clear, factual motoring record

Record events in the order they happened and distinguish what you personally observed from what another person said. Include dates, times, locations, people, vehicles, road conditions and the action taken, but avoid speculation about blame or injury.

Capture both context and detail. Wide photographs can show road layout, positions, signs and conditions; closer images can show damage, registration marks and relevant identifiers. Safety and medical needs always come before recording.

Keep related material together: notes, photographs, witness details, correspondence, reference numbers, repair documents and follow-up actions. Preserve original files and note when information was added later from memory.

Mistakes that weaken a motoring record

Do not argue, admit liability or pressure another person to make a statement at the scene. Do not photograph people unnecessarily or place yourself in traffic to obtain an image.

Avoid vague entries such as “minor damage” or “usual route.” Describe visible facts and record the actual start point, destination, purpose or affected area. Do not alter original images or delete messages that may later provide context.

Do not assume an app record replaces legal reporting duties, insurer notification, police instructions, medical assessment or official documentation. Check the requirements that apply to the specific event.

Review the record while details are fresh

As soon as it is safe, read the timeline from beginning to end and fill genuine gaps without guessing. Mark uncertain details as estimates and note the source of any later correction.

Track outstanding actions such as insurer contact, police references, recovery, repairs, medical follow-up, witness contact and document requests. Add each response to the same record rather than starting disconnected threads.

For routine vehicle or mileage records, review entries weekly and reconcile obvious gaps against diaries, fuel receipts or work schedules. Correct errors transparently rather than silently rewriting old entries.