HMRC has recently updated the approved mileage allowance rates for certain vehicles.
The expense guidance for Motorsport UK Officials published via the National Competition Rules is periodically reviewed against HMRC guidance but is not automatically linked to HMRC mileage rates. The published Motorsport UK rates will remain unchanged for the remainder of the 2026 season pending review for 2027.
Further details of the current Motorsport UK expense guidance can be found here.
Officials who submit a Self Assessment tax return may wish to consider whether they are eligible to claim any difference between mileage payments received and the relevant HMRC approved mileage allowance rates. Individuals should seek their own tax advice where appropriate.
Further information can be found on the HMRC website.