Receipts, mileage and tax records in one app
Snap receipts, track mileage, and export organised records for tax time. Free on iOS and Android.
Everything you need to keep your records straight
Scan receipts, log mileage, categorise expenses, and export organised reports — all from your phone.
AI Receipt Scanner
Point, snap, done. AI extracts store, total, date, VAT, and category. Smart warnings flag duplicates and capital items.
Mileage Tracker
GPS or manual entry. HMRC 45p/25p rates auto-calculated. Vehicle-level tracking with AMAP or actual cost method.
CIS Support
Construction Industry Scheme built in. Track CIS payments, deductions (20%/30%/gross), and the balance against your tax bill.
VAT & Tax Compliance
VAT receipt confirmation, Standard and Flat Rate schemes, quarterly period locking, and a tax forecast with current rates.
Smart Warnings
Duplicate detection, capital item flags, VAT verification, and 11 built-in checks that catch problems before your accountant does.
CSV & PDF Export
Export categorised reports for your accountant or Self Assessment. SA103F box mapping, quarterly breakdown, digital link headers.
Three steps to organised records
Scan
Take a photo of any receipt. AI extracts the store, amount, date, VAT, and category automatically.
Track
Log mileage, CIS payments, and expenses throughout the year. Everything categorised to HMRC boxes.
Export
Download CSV or PDF reports when you need them. Ready for your accountant or Self Assessment.
Built for real UK businesses
"I used to keep receipts in a carrier bag. Now I scan them on the spot and everything's categorised. My accountant actually thanked me."
"The mileage tracker alone saves me hours at tax time. I drive to clients all week — now I just log each trip and export the year."
"I used to spend the first week of January chasing receipts and bank statements. Now I open the dashboard and everything's there."
Plain-English tax guides for sole traders
Understand the basics of HMRC record keeping, expenses, VAT, and mileage claims.
Record Keeping for Sole Traders
What HMRC expects, how to store records, and what happens if you don't keep them.
Read guideWhat Can I Claim as a Business Expense?
The "wholly and exclusively" rule explained. Which expenses reduce your tax bill.
Read guideVAT for Small Businesses
Registration threshold, Flat Rate Scheme, valid VAT receipts, and Making Tax Digital.
Read guideHMRC Mileage Rates & Claims
Approved rates for cars, vans, motorcycles, and bicycles. How to keep a proper mileage log.
Read guideFree Guide: HMRC Record Keeping Made Simple
The plain-English checklist every UK sole trader needs. What to keep, how long, and what HMRC actually checks.
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Common questions
Yes. The free plan gives you 10 AI receipt scans per month, mileage tracking, smart warnings, tax forecast, and CSV/PDF export. Optional paid plans (Essential and Professional) are available in the App Store and Google Play for higher scan limits and cloud backup.
Yes. HMRC confirms digital copies are acceptable as business records, provided they're clear and show the date, supplier, amount, and VAT. That's exactly what PocketReceipt creates.
Your data is stored locally on your device by default. Cloud backup is linked to your authenticated account and stored securely — only you can access it. We don't sell data or share it with third parties. See our Privacy Policy.
No. PocketReceipt is a record-keeping and export tool — not an HMRC service. It produces organised reports (CSV/PDF) that you or your accountant use when preparing your Self Assessment return.
Yes. The dashboard exports receipts and mileage formatted for 10 platforms: Xero, FreeAgent, QuickBooks, Sage, KashFlow, Clear Books, IRIS, Zoho Books, Wave, and QuickFile. Generic CSV and PDF reports also available.
Yes. If you're an accountant managing sole trader clients, the PocketReceipt Dashboard lets you review quarterly records, request corrections, and export to 10 accounting platforms. 14-day free trial, no card required. Start free trial.
PocketReceipt is a record-keeping and export tool. It is not an HMRC service and does not submit returns to HMRC.
Record Keeping for UK Sole Traders
Last updated: March 2026 · 5 min read
The key principle: HMRC expects all self-employed individuals to keep business records. Retention periods vary — check GOV.UK for current guidance relevant to your tax situation.
Why does HMRC require record keeping?
HMRC can open an enquiry at any point within the statutory window — you need evidence for every figure. No records means no defence. Under Taxes Management Act 1970 (Section 12B), the penalty for failure can be up to £3,000 per tax year.
What counts as a business record?
- Sales and income: invoices, till receipts, bank transfers, cash records
- Purchases and expenses: supplier receipts, petrol receipts, subscription invoices
- Bank statements: for every account used for business
- Mileage logs: date, start/end, purpose, miles driven
- VAT records: invoices issued and received (if VAT registered)
How long to keep records
HMRC generally requires records to be kept for several years after the relevant Self Assessment deadline. The exact period can depend on the type of record, VAT status, and whether an enquiry is open. Check GOV.UK for current guidance.
Important: If HMRC has opened an enquiry, do not destroy any records until it is formally closed.
Digital vs paper
HMRC accepts digital records. A clear phone photo showing date, supplier, amount, and VAT is valid. You don't need the paper original.
What if you don't keep records?
- Penalties: up to £3,000 per tax year
- Estimated assessments: HMRC estimates your income — usually higher
- Lost deductions: no receipts = can't claim expenses
Sources: TMA 1970 s.12B · BIM42110-42165 · ITTOIA 2005 s.31
What Can I Claim as a Business Expense?
Last updated: March 2026 · 7 min read
The test: An expense is allowable if incurred "wholly and exclusively" for business. Dual-purpose items — only the business portion.
Office, property and equipment
Stationery, printer ink, accessories, postage, tools under £1,000. Home office flat-rate: £10/month (25-50 hrs), £18 (51-100 hrs), £26 (101+ hrs).
Travel and fuel
Business mileage at HMRC rates, parking, train/bus, tolls. Not your daily commute.
Mileage rates: Cars/vans: 45p (first 10,000), then 25p. Motorcycles: 24p. Bicycles: 20p.
Clothing
Only distinctly work clothing — branded uniforms, safety boots, PPE. Not everyday clothes.
Staff costs
Wages, employer NI, pensions, subcontractor payments (CIS).
Stock and materials
Raw materials, goods for resale, packaging, building materials.
Professional services
Accountant fees, business insurance, trade body memberships, bank charges.
Premises
Rent, rates, utilities, cleaning, property insurance.
Marketing
Website hosting, domains, advertising, business cards, signage, trade shows.
Training
Courses updating existing skills. Not courses for a completely different profession.
Common mistakes
- Personal expenses: HMRC's #1 adjustment reason
- No receipts: bank statements alone may not suffice
- 100% of mixed-use items: 60% business phone = claim 60%
- Capital vs revenue: items over £1,000 may need capital allowances
Sources: ITTOIA 2005 · BIM35000-47000 · EIM31240-31350 · HS222
VAT for Small Businesses
Last updated: March 2026 · 6 min read
Must you register? Yes, if taxable turnover exceeds £90,000 in any rolling 12-month period (increased from £85,000 in April 2024).
How VAT works
Charge VAT on sales (output), reclaim on purchases (input), pay the difference quarterly. Standard: 20%. Reduced: 5%. Some items zero-rated or exempt.
Voluntary registration
Below threshold? Can still register. Good if customers are VAT-registered businesses. Less useful selling to consumers — prices effectively rise 20%.
Flat Rate Scheme
Under £150k turnover. Pay fixed % of gross: IT consultancy 14.5%, hairdressing 13%, construction 9.5%, retail 7.5%.
Limited cost trader: Goods purchases under 2% of turnover or under £1,000/year → flat rate becomes 16.5%. Most service businesses fall here.
Valid VAT receipt
Must show: supplier name, address, VAT number; date; description; amounts excl/incl VAT; VAT rate. Under £250: simplified invoice is fine.
Making Tax Digital
VAT returns must be submitted digitally via MTD software. PocketReceipt is a record-keeping tool — your categorised expenses feed into your MTD software.
Sources: VAT Act 1994 · VAT Notice 700 · VAT Notice 733 · Finance Act 2024
HMRC Mileage Rates & Claims
Last updated: March 2026 · 5 min read
Quick answer: 45p/mile for first 10,000 business miles, then 25p. Keep a mileage log.
Approved rates
- Cars/vans: 45p (first 10,000), then 25p
- Motorcycles: 24p (flat)
- Bicycles: 20p (flat)
- Passengers: +5p/mile per business passenger
Same rates for electric vehicles. Unchanged since 2012.
Business journeys
- Client premises, job sites, suppliers
- Temporary workplaces, meetings, training
- Bank/post office for business
Not claimable: Daily commute to your fixed workplace. Home → permanent office = commuting.
Mileage or actual costs
Pick one method per vehicle — you must stick with it for the life of that vehicle in your business.
Log requirements
- Date, start/end location, purpose, miles, vehicle used
Example
12,000 miles: 10,000 × 45p + 2,000 × 25p = £5,000 deduction. At 20% tax = £1,000 saved. At 40% = £2,000.
Sources: EIM31240-31350 · ITEPA 2003 s.229-236 · HMRC Advisory Fuel Rates