Receipts

[Bradley]

Misunderstood

You are mistaken. Receipts are not required. http://www.hmrc.gov.uk//manuals/nimmanual/NIM06030.htm

And for the OP receipts are not strictly necessary. However this is the most convenient method of satisfying to an inspector the expenditure took place.

ASB - if you think about what HMRC say in their guidance, the only way that you can do all the checks they suggest is to refer to the receipts.

[ASB]

ASB - if you think about what HMRC say in their guidance, the only way that you can do all the checks they suggest is to refer to the receipts.

Bradley, I don't dispute that would make it easier but

"Employees are not required to produce receipts for any amount claimed in respect of incidental overnight expenses (formerly PIEs) as long as it is within the prescribed maximum."

In order to verify the validity of the PIE claim the IR can verify (from the employer) that you were away on business. They could then request the expense claim for the trip (as per their guidance). They then check this does not include incidental already (e.g. phone, laundry etc).

There you go. No need at all for a receipt for the incidentals being claimed.

So for practical purposes it may make it considerably easier to defend a challenge by having the receipts but it is not an absolute requirement.

[Bradley]

So for practical purposes it may make it considerably easier to defend a challenge by having the receipts ...

This is the point I was making - glad you've now caught up

[ASB]

This is the point I was making

What you said was that you need the receipt. i.e. an absolute requirement.

What I actually said was that there is not an absolute requirement for it, but without them it may be difficult.

Personally I have not had any difficultly getting an inspector to accept it in an aspect enquiry but have not been through a full compliance review since the regime change.

glad you've now caught up

I was never behind anyway.

[Bradley]

You know I'm right

What you said was that you need the receipt. i.e. an absolute requirement.

Need is not an absolute. Perhaps if I'd said required you may have a point.

In any event the point is that you pretty much are required to have the receipts to fend off Hector and most contractors should therefore retain their receipts.

Don't feel bad

[ASB]

Don't feel bad

That's alright. I don't need to

[Bradley]

The last word?

That's alright. I don't need to

I'm really happy for you