Www.hmrc.gov.uk - Revenue, Customs, Finance, Tax Statistics. Www.hmrc.gov.uk | Register Information | Historical | Statistics | Site: www.hmrc.gov.uk Keywords Search Statistics Keywords Daily Search. BIM47701 - Specific deductions: travel & subsistence: use of vehicle: mileage rates: introduction. The following guidance explains when self-employed taxpayers can use mileage rates to compute their vehicle expenses.
They can use this method of calculating relief as an alternative to keeping detailed records of actual expenditure. This method is intended to make things simpler for small businesses. No one has to use it. Taxpayers who do not use it should deduct the actual amount they spend.