Civil Service Mileage Allowance in 2025

What Is Civil Service Mileage Allowance?

Civil service mileage allowance reimburses government employees for using privately owned vehicles on official business. These payments follow HMRC's Approved Mileage Allowance Payment (AMAP) rates, ensuring tax-efficient reimbursement that covers fuel, insurance, maintenance, and vehicle depreciation costs.

Unlike some sectors, civil servants must prioritise public transport for official journeys. Personal vehicle use requires line manager authorisation and must demonstrate clear business justification or cost savings compared to public transport alternatives.

Critical Rule: Your daily commute from home to your normal workplace is never claimable, regardless of distance or circumstances. Only business travel beyond your contracted base qualifies for reimbursement.

Current Civil Service Mileage Rates 2025

Civil servants claim at HMRC's AMAP rates. These rates have remained unchanged since 2011 and apply consistently across all government departments.

Vehicle Type	Rate Description	Rate per Mile	Conditions
Car/Van	Standard Mileage Rate (SMR)	45p	First 10,000 miles per year
Car/Van	Standard Mileage Rate (SMR)	25p	After 10,000 miles per year
Car/Van	Public Transport Rate (PTR)	Lower rate	When public transport available
Motorcycle	All mileage	24p	No annual threshold
Bicycle	All mileage	20p	No annual threshold
Passenger Supplement	Per passenger	5p	Civil servants on official business

Understanding SMR vs PTR

Standard Mileage Rate (SMR): The full 45p/25p rate applies only when public transport is impractical or your total journey costs (including subsistence) are lower using a personal vehicle.

Public Transport Rate (PTR): A reduced rate applies when you could reasonably have used public transport but chose to drive. Your department determines the PTR calculation, typically matching the actual public transport cost that would have been incurred.

Important: You cannot automatically claim SMR. Your line manager must authorise vehicle use and confirm SMR eligibility before your journey. Claims submitted without pre-approval may be rejected or paid at the lower PTR.

How Civil Service Mileage Reimbursement Works

As a civil servant, your government department reimburses you directly for approved business mileage at HMRC's AMAP rates. This means you submit an expense claim to your department's payroll system, and they pay you back tax-free.

What You'll Receive

When you submit a valid mileage claim to your department:

First 10,000 business miles per year: 45p per mile (tax-free)
After 10,000 business miles: 25p per mile (tax-free)
Motorcycles: 24p per mile (tax-free)
Bicycles: 20p per mile (tax-free)

These payments appear on your payslip as expense reimbursement and are completely tax-free - they don't count as income and don't appear on your P60.

Real Example: What You Actually Get

Scenario: You drive 1,000 business miles in a year and submit your expense claim to your department.

Calculation:

1,000 miles × 45p = £450
Your department reimburses you £450 tax-free
You receive the full £450 ✓

Result: You're fully compensated for your business travel costs at the HMRC-approved rate.

The Rare Exception: If Your Department Pays Less

In the unlikely event that your specific government department has a policy to reimburse less than the full AMAP rates (which would be unusual in civil service), you can claim tax relief on the difference through:

Self Assessment tax return: Include the shortfall as employment expenses. Calculate: (Total business miles × 45p) - Amount department paid = Claimable amount for tax relief.
HMRC P87 form: If you don't do Self Assessment, use form P87 to claim tax relief for the shortfall. Submit online via HMRC's online services.

Important: Most government departments DO reimburse at full AMAP rates (45p/25p). If your department pays less or nothing, this is not standard practice - raise this with your line manager or trade union representative, as you should be receiving proper reimbursement for work-related travel.

Record Keeping

Keep complete records of all business mileage for both your department's expense system and potential HMRC audits. Records must include:

Dates of each journey
Journey purposes and destinations
Start and end locations
Miles travelled
Amounts reimbursed by your department
Cumulative annual totals

Retain records for the current tax year plus three previous years.

What Qualifies as Official Travel?

Journeys You CAN Claim

Travel between work locations: Journeys from your normal workplace to other government sites or client locations
Training courses: First and last journeys to full-time courses, attendance at part-time courses (day release)
Official meetings and events: Attendance at selection boards, stakeholder meetings, conferences
Court attendance: Appearing at court as part of official duties
Detached duty: Daily travel to temporary work location
Emergency call-outs: Recall from leave or outside normal hours attendance
Late working return: Journey home after staying late when public transport unavailable or unsafe
Public transport disruption: Using vehicle when trains/buses cancelled or severely delayed

Journeys You CANNOT Claim

Regular commute: Home to normal workplace during standard working hours
First day at work: Travel when taking up new appointment (unless relocation expenses agreed)
Personal travel: Any journey not directly related to official duties
Weekend travel during detached duty: Journeys home covered by excess fares allowance instead
Voluntary overtime: Unless specifically authorised for emergency work

How to Calculate Claimable Mileage

Civil service mileage claims must use the shortest, most efficient route. Your normal home-to-workplace distance must be deducted unless the journey demonstrates clear distance and time savings.

Scenario 1: Visiting External Location from Office

Example: You work at a government office in central Birmingham. You drive to a stakeholder meeting in Coventry, then return to your Birmingham office.

Journey: Home → Birmingham Office → Coventry → Birmingham Office → Home

Calculation:

Birmingham to Coventry: 20 miles
Coventry to Birmingham: 20 miles
Total claimable: 40 miles at 45p = £18.00

Why: Your home-to-office journey is normal commuting. Only the additional Coventry round trip qualifies.

Scenario 2: Direct Travel to Training Course

Example: You normally commute 8 miles each way to your London office. Today you attend training in Manchester (220 miles from home).

Journey: Home → Manchester → Home

Calculation:

Total distance: 440 miles (220 each way)
Minus normal commute: -16 miles (8 miles each way)
Total claimable: 424 miles at 45p = £190.80

Why: You deduct your normal 16-mile daily commute, as you would have travelled this distance anyway.

However: Your line manager would likely reject this claim and require train travel instead, as public transport is readily available and driving 440 miles is neither cost-effective nor environmentally justified.

Scenario 3: Emergency Call-Out

Example: You're recalled from annual leave to deal with an urgent issue. You drive 12 miles each way to your office.

Journey: Home → Office → Home (emergency recall)

Calculation:

Total claimable: 24 miles at 45p = £10.80

Why: Emergency recalls qualify for full reimbursement including your normal commute distance, as this is additional travel you wouldn't have made during leave.

Scenario 4: Staying Late at Work

Example: Your manager asks you to stay late for urgent work. You finish at 10pm when public transport no longer runs safely.

Journey: Office → Home (late night)

Options:

Option A: Claim taxi fare (actual receipt)
Option B: Drive personal vehicle at PTR (public transport cost equivalent)
Recommended: Claim taxi fare - simpler, no PTR calculation needed

Why: Late working qualifies for reimbursement when public transport unavailable or unsafe for personal security reasons.

Vehicle Ownership and Insurance Requirements

Before claiming mileage allowance, you must satisfy strict ownership, insurance, and documentation requirements. Your certifying officer has the right to inspect these documents before approving any claim.

Ownership Requirements

The vehicle must be:

Owned by you and registered in your name, OR
Being purchased by you on credit/finance terms in your name, OR
Hired by you for private use, OR
Not registered in your name but in your lawful possession with owner's permission and adequate insurance

Insurance Requirements for PTR (Public Transport Rate)

To claim at PTR, your insurance policy must contain:

Business use clause: Permitting vehicle use for your employment business purposes
Third-party cover: Unlimited financial cover for bodily injury or death of third parties
Passenger cover: Unlimited cover for passenger injury or death
Property damage: Unlimited cover for damage to third-party and passenger property

Insurance Requirements for SMR (Standard Mileage Rate)

To claim at SMR, you need comprehensive insurance covering:

All PTR requirements listed above, PLUS
Vehicle damage/loss: Comprehensive cover for damage to or loss of your vehicle

Warning: "Social, domestic, and pleasure" insurance policies do NOT cover business use. Claims submitted without proper business insurance will be rejected. Some policies exclude business use entirely - check your policy document or contact your insurer before first claim.

Additional Documentation

Your vehicle must also have:

Current tax/VED: Valid vehicle excise duty (tax disc or electronic confirmation)
MOT certificate: Current test certificate where required (vehicles over 3 years old)
Driving licence: Valid UK or international licence for the vehicle class

Common Problems and Solutions

Problem 1: PTR vs SMR Confusion

Situation: You claim at SMR (45p/mile) but your manager only approves PTR, significantly reducing your reimbursement.

Cause: SMR requires demonstrating public transport was impractical OR total costs (including subsistence) were lower using personal vehicle.

Solution: Before travelling, email your line manager explaining: (a) why public transport unsuitable (no service, multiple connections, carrying equipment), or (b) cost comparison showing car + subsistence cheaper than train + hotel. Obtain written approval confirming SMR eligibility.

Problem 2: Insurance Not Covering Business Use

Situation: Your claim is rejected because your insurance policy excludes business use. You've already completed the journeys.

Consequences: No reimbursement possible. Additionally, you've driven uninsured for business purposes, potentially violating civil service code of conduct and invalidating all cover.

Solution: Before first claim ever, contact your insurer and add "Class 1 Business Use" or specific department business cover. Typical cost: £20-50 annually. Keep insurance certificate copy with your records. Some policies include business use free - check policy schedule.

Problem 3: Exceeding 10,000 Mile Threshold

Situation: You regularly drive long distances for work. After 10,000 miles, your rate drops to 25p per mile - a 44% reduction.

Impact: 300-mile monthly journey = £135 at 45p, but only £75 at 25p after threshold. Annual difference on 15,000 miles: £2,250 savings lost.

Solution: Request pool car allocation or hire car authorisation for high-mileage roles. Many departments provide pool vehicles when staff consistently exceed 8,000-10,000 business miles annually. Submit business case to your line manager showing cost comparison.

Problem 4: Forgetting to Maintain Mileage Log

Situation: You've been claiming mileage for six months without keeping permanent records. HR or HMRC request your annual mileage log for audit.

Consequences: Cannot produce required documentation. May face clawback of all payments, tax adjustments, disciplinary action for non-compliance.

Solution: Maintain complete permanent record for each financial year showing: date, journey purpose, start/end locations, miles claimed, cumulative annual total. Spreadsheet or mileage app recommended. Retain for current year plus three preceding years. Required for both internal audit and HMRC.

Problem 5: Claiming Full Distance When Shorter Route Exists

Situation: You claim 50 miles for a journey, but Google Maps shows 42-mile route. Manager queries claim.

Rules: Must claim "shortest, most efficient route considering distance AND time." Cannot claim scenic routes or deliberately extended journeys.

Solution: Use mapping tools (Google Maps, AA Route Planner) when completing claims. If you used longer route for valid reason (motorway closure, traffic accident, construction), note this on claim form with explanation. Keep evidence where possible (traffic alert screenshots).

Step-by-Step Claiming Process

Before Travelling

Verify insurance coverage: Confirm policy includes business use clause. Obtain endorsement if necessary.
Check vehicle documentation: Ensure MOT, tax, and driving licence all current.
Obtain line manager approval: Email explaining journey purpose, why vehicle necessary, and whether claiming SMR or PTR. Keep approval email.
Consider alternatives: Can this meeting be virtual? Is train genuinely less suitable? Department prioritises sustainable travel.
Plan car sharing: Check if colleagues making similar journey. Claim passenger supplement (5p per mile per person).

Recording Your Journey

Document journey details: Date, purpose, authorising manager name, start/end locations, passengers carried.
Record accurate mileage: Note odometer readings or use mapping tool. Use shortest efficient route considering distance and time.
Calculate claimable miles: Total mileage minus normal commute distance (unless emergency call-out or late working).
Update annual log: Add to cumulative total for financial year. Note when approaching 10,000-mile threshold.
Keep supporting evidence: Manager approval email, meeting invitation, any relevant documentation.

Submitting Your Claim

Complete expense form promptly: Use your department's system (typically monthly submission). Late claims may be rejected.
Specify rate claimed: Clearly state whether claiming SMR or PTR, and why.
Enter cumulative total: Include your year-to-date mileage total (required for HMRC reporting).
Apply correct rate: 45p for first 10,000 miles, 25p thereafter. Don't forget supplements (passengers, equipment).
Attach supporting documents: Manager approval, insurance certificate (first claim), any explanatory notes.
Obtain certification: Line manager or certifying officer signature/approval required.
Retain copies: Keep duplicate of claim and all supporting documents for current year plus three years.

Processing Time: Most departments process expense claims within 10-15 working days. Payment typically appears 5-7 days after approval. Contact payroll if payment delayed beyond 30 days from submission.

Tax Treatment and HMRC Reporting

Civil service mileage allowance payments at HMRC's AMAP rates are tax-free and do not appear on your P60 or affect your tax code. However, your department must report certain information to HMRC.

What Gets Reported to HMRC

Scenario	Tax Treatment	Reporting
Payments at 45p/25p AMAP rates	Tax-free	Department reports to HMRC annually (not visible to you)
Payments below AMAP rates	Tax-free, can claim relief	Claim shortfall through Self Assessment
Payments exceeding AMAP rates	Excess is taxable	Appears on P11D, subject to income tax and NI

Record Keeping for HMRC

You must maintain permanent records showing:

Each claim: Date, journey, mileage claimed, rate applied
Annual summary: Total business miles, total payments received, cumulative amounts
Supporting evidence: Manager approvals, insurance certificates, vehicle documentation
Retention period: Current tax year plus three previous years

Why This Matters: HMRC may audit civil service mileage claims. Without proper records, payments could be reclassified as taxable income, resulting in back-tax demands plus penalties. Your certifying officer also faces accountability for approving inadequately documented claims.

When Personal Vehicles Aren't Appropriate

Civil service policy prioritises public transport and sustainable travel. Personal vehicle use should be exception rather than default. Consider these alternatives:

Public Transport

When to use: Available routes, comparable journey times, no heavy equipment, most long-distance travel.

Booking requirements: All rail, air, and hotel bookings must be made through your department's approved travel management company (e.g., Redfern Travel for many departments). Off-contract bookings may not be reimbursed.

Hire Cars

When to use: High-mileage roles, multiple site visits in one day, carrying equipment, when total costs lower than mileage allowance.

Benefits: Department pays directly (no upfront cost), comprehensive insurance included, no impact on personal vehicle depreciation, suitable for longer journeys where mileage allowance drops to 25p after 10,000 miles.

Pool Cars

When to use: Regular business travel, local journeys, when personal vehicle unavailable.

Availability: Many large government offices maintain pool vehicle fleets. Contact facilities management or check internal booking system.

Video Conferencing

When to use: Routine meetings, stakeholder engagement, internal discussions not requiring physical presence.

Policy emphasis: Post-pandemic, departments encourage virtual meetings as first option. Must justify face-to-face travel necessity.

Frequently Asked Questions

Can I claim mileage for my daily commute if I live far from my office?

No. Your daily journey from home to your normal workplace is never claimable, regardless of distance. This applies equally to staff living 5 miles or 50 miles away. Commuting distance is a personal housing choice and not reimbursable as official travel.

Do electric vehicles receive higher mileage rates?

No. HMRC's AMAP rates are identical for all fuel types. Electric, hybrid, petrol, and diesel vehicles all receive 45p per mile (first 10,000) then 25p per mile. The rates are designed to cover all running costs including "fuel" regardless of energy source.

What happens if I'm paid PTR but believe I should receive SMR?

Raise this immediately with your line manager. You cannot automatically claim SMR - you must demonstrate public transport was genuinely impractical or total costs (including subsistence) were lower. If your manager disagrees, you can escalate through your department's expense disputes process or trade union representative. Always obtain written SMR approval before travelling in future.

Can I use a family member's car and claim mileage?

Yes, provided you meet ownership requirements: the vehicle must be in your lawful possession with owner's permission, and your insurance must specifically cover you for business use in that vehicle. Keep written permission from the vehicle owner and ensure the insurance certificate names you as an authorised driver with business use cover.

What if public transport is disrupted and I drive instead?

You can claim mileage when public transport is cancelled, severely delayed, or disrupted. This includes strikes, weather events, technical failures. Claim at PTR (equivalent to the public transport cost you would have paid). Keep evidence where possible: service disruption announcements, screenshots of cancellations. This applies even for your normal commute when you necessarily use a vehicle due to public transport failure.

How do I claim mileage for multiple vehicles?

HMRC rates apply equally regardless of how many vehicles you use. If you drive 6,000 miles in your car and 3,000 on your motorcycle for business, all 9,000 miles count toward your annual total at the appropriate rates (45p for car miles within 10,000 threshold, 24p per motorcycle mile). Maintain separate logs for each vehicle showing dates and mileage for both.

Can I claim parking and toll charges?

Yes. Parking charges at business destinations (not your normal workplace), toll road fees, congestion charges, and other necessary journey costs are reimbursable separately from mileage allowance. Keep all receipts. Parking at your normal workplace is personal expense and not claimable.

What if my department pays less than HMRC rates?

This is unlikely in civil service as departments follow HMRC AMAP rates. However, if you're paid below 45p/25p thresholds, you can claim tax relief on the difference through Self Assessment. Calculate the shortfall (HMRC rate minus amount paid) and claim this as employment expenses on your tax return. HMRC will adjust your tax code to reflect the relief.

Disciplinary Considerations and Compliance

Civil service expense claims are subject to stringent compliance requirements. Violations can result in serious consequences under the Civil Service Code of Conduct.

What Constitutes an Offence

False claims: Submitting claims containing deliberately false or inaccurate information
Inflated mileage: Claiming higher mileage than actually travelled
Unauthorised journeys: Claiming for personal travel disguised as business
Inadequate records: Failing to maintain required documentation for audit purposes
Insurance violations: Claiming while lacking proper business use cover

Consequences

Violation Type	Potential Consequences
Minor errors (genuine mistakes)	Correction required, payment adjustment, reminder of procedures
Repeated errors	Formal warning, mandatory training, enhanced scrutiny of future claims
Deliberate false claims	Disciplinary action, repayment demand, potential dismissal, police referral
Authorising false claims (managers)	Disciplinary action, removal from certifying officer role, potential dismissal

Serious Warning: Fraudulent expense claims constitute theft from public funds. Cases involving deliberate fraud can result in criminal prosecution, dismissal without notice, and civil recovery proceedings. Always ensure claims are accurate, honest, and fully documented.

Key Takeaways

Public transport first: Civil service policy requires using public transport wherever practicable. Personal vehicles need business justification.
SMR requires approval: Cannot automatically claim 45p/25p rates. Must demonstrate public transport impractical or total costs lower.
Business insurance essential: Social/domestic/pleasure policies exclude business use. Must add Class 1 business cover before first claim.
Rates: 45p then 25p: First 10,000 business miles at 45p per mile, all subsequent miles at 25p per mile annually.
Normal commute never claimable: Daily home-to-workplace journey is personal expense regardless of distance.
Permanent records required: Must maintain complete annual log for HMRC. Keep current year plus three preceding years.
Shortest efficient route: Claim actual mileage via quickest reasonable route. Deliberately extended journeys are not reimbursable.
Supplements available: Additional 5p per passenger, 3p for heavy equipment (with manager approval).
Pre-approval protects you: Always obtain written authorisation before travelling to avoid claim rejection disputes.
Compliance is critical: False claims constitute disciplinary offence and potential fraud. Accuracy and honesty essential.

Final Reminder: Mileage allowance reimburses actual business travel costs, not lifestyle choices. If you frequently drive long distances when public transport available, expect manager scrutiny and potential requirement to justify vehicle necessity or use alternatives. Sustainable travel and value for public money are core civil service principles.

Support and Further Guidance

Query Type	Contact	What They Can Help With
Claim Procedures	Your Department's Payroll/Expenses Team	Form completion, system access, payment queries, processing times
Policy Interpretation	Your Line Manager	SMR/PTR decisions, journey approval, policy application to your role
Disputes and Grievances	Trade Union Representatives (PCS, FDA, Prospect)	Claim rejections, rate disputes, departmental policy challenges
Tax Questions	HMRC Employer Helpline	Tax treatment, P11D queries, relief claims, AMAP rate interpretation
Travel Booking	Department Travel Management Company	Rail/air bookings, hire cars, hotel accommodation, travel policy compliance
Insurance Advice	Your Vehicle Insurance Provider	Adding business use cover, policy interpretation, certificate amendments

Disclaimer

The information provided in this guide has been compiled from publicly available resources and is intended for general informational purposes only. Individual government departments may have specific policies that differ from general civil service guidelines. We strongly recommend verifying all information with your department's travel and expenses policy before making claims.

Sources:

HMRC - Travel Mileage and Fuel Allowances
Various government department travel and subsistence policy handbooks (DCLG, Cabinet Office)
ANNA Money - HMRC Mileage Rates Guide

Important: Motor Source Group and its affiliates are not responsible for any decisions made based on this information. Civil service policies, departmental procedures, and HMRC rates may change without notice. Each government department maintains its own travel and subsistence handbook - always consult your department's specific policies via your intranet or HR team. For guidance on your individual circumstances, contact your line manager, payroll department, or trade union representative. This guide does not constitute official government policy or professional financial advice.