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A query from a client, “Do I need a receipt for a payment by contactless card, eg a travel ticket?”

To clear up a myth, you don’t need recipts to claim an expense.

However you should have evidence of that expense. Obviously recipts are good evidence, but a log from TFL website is as good.

Less good, but still normally acceptable, is a line entry on credit card or bank statement, especially for smaller items and where there is little doubt what the item is.

In extremis a contemporaneous self written petty cash docket works.

For non vat registered or FRS traders, there’s nothing else to worry about.  For those on normal vat there’s a need to evidence input tax, for which a vat recipt is the safest option, but HMRC can accept alternative evidence. Apart from fraud in known risk areas, eg carousel fraud and missing trader, it’s quite rare that there is a problem in practice.