Research and analysis
HMRC Mileage Rates Research
HMRC commissioned Ipsos to undertake a quantitative survey to explore the use of simplified mileage rates among self-employed individuals.
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Details
The overall objective of this research was to help HMRC understand the wider population of businesses that use vehicles, as well as those that use the simplified mileage rates. The research also sought to understand why some sole traders and partnerships who use vehicles have not taken the option of using simplified mileage rates, and whether they would consider doing so in future.
The research consisted of 1,000 interviews with vehicle owners who were either sole traders or in a business partnership.
Updates to this page
Published 28 May 2025