Work-related car expenses

Necessary records

You need to keep the following records:

  • written evidence to show details of your car expenses (for example receipts, invoices or diary entries), and
  • car logbook and odometer records.

Logbook entries

If you keep a logbook, it must show details of each business trip. You must write down:

  • the day the journey began and the day it ended
  • the car's odometer readings at the start and end of the journey
  • how many kilometres the car travelled on the journey, and
  • the reason for the journey.

The logbook entries must be made at the end of the journey, or as soon as possible afterwards, and they must be in English.

Odometer records

You should keep written odometer records for the period you owned or leased the car. You need to record:

  • the car's odometer readings at the start and end of the period, and
  • the make, model, engine capacity and registration number of the car.

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