AMAP (Approved Mileage Allowance Payments) are the tax-free rates a contractor can claim for business motoring in their own car or van, instead of claiming the actual running costs. They give a simple, HMRC-approved figure per business mile.
From 6 April 2026 the AMAP rate for cars and vans is 55p per mile for the first 10,000 business miles in the tax year, and 25p per mile thereafter. The first-10,000 rate rose from 45p on that date; the 25p rate above 10,000 miles is unchanged. A contractor doing 12,000 business miles in 2026/27 would claim 10,000 at 55p plus 2,000 at 25p.
Only genuine business travel qualifies. Ordinary commuting, meaning home to a permanent workplace, does not, which ties directly into the 24-month rule on temporary versus permanent workplaces. For an inside-IR35 engagement, home-to-client travel is generally not deductible at all, so AMAP claims there will usually be limited. The statutory hook is ITEPA 2003 ss.229 to 236, with HMRC guidance at EIM31200 onward.