Why it matters
What Mileage Allowance means for a landlord
Mileage is a small deduction landlords routinely forget, yet a portfolio spread across a town can generate hundreds of business miles a year in inspections and repair visits. The catch is evidence: HMRC expects a contemporaneous log of dates, destinations and purpose, not an estimate at year end. Commuting to a single property you manage from home can be contentious, so keep the journeys clearly tied to letting activity.
Worked example
How it plays out
Joe drives 1,800 business miles in the 2026-27 tax year visiting his flats, meeting contractors and doing inspections. At 55p a mile he claims £990, and keeps a log of each journey’s date, destination and purpose.
Common mistakes
Where landlords go wrong
- 01Estimating the miles at the end of the year.
- 02Claiming both the mileage rate and fuel costs for the same vehicle.
- 03Including private trips.
What to do
A short checklist
- Log each journey when you make it.
- Choose mileage or actual costs for each vehicle and stick with it.
- Keep the log with your tax records.
Sources
Checked against these sources on 24 September 2026. A guide to the rules in England, not legal advice: for a dispute or a possession claim, speak to a solicitor.