Do HMRC accept photos of receipts? (And can you bin the paper?)
By Remus Pantea · 16 June 2026 · 5 min read
Quick answer: Yes — HMRC accepts clear photos and scans of receipts as valid records, and you can throw the paper away once you have a legible digital copy. You just need to keep that copy, backed up, for at least five years after the 31 January filing deadline.
Yes, HMRC accepts digital copies
HMRC's own record-keeping guidance says you can keep records "on paper, digitally or as part of a software program." A photo, a scan, a PDF or an emailed receipt all count — provided the copy is legible and complete. There is no rule that you must keep the original paper.
In other words: snap the receipt, check it's readable, and the digital version is your record.
So can I throw the paper receipt away?
For everyday business receipts and invoices — yes. Once you have a clear, complete digital copy showing the supplier, date, amount and any VAT, the paper has done its job. Most sole traders never touch paper again once they start scanning.
The only sensible exception is a handful of documents that are valuable originals in their own right (for example, certificates or anything you might need to physically produce elsewhere). For ordinary till receipts, fuel receipts and supplier invoices, a clear photo is enough.
What makes a receipt "HMRC-ready"
A digital receipt needs to be a true, clear copy that shows:
- The supplier (shop or business name)
- The date of the purchase
- The amount paid
- The VAT, if any (and the supplier's VAT number on larger purchases)
- What it was for — so it maps to the right expense category
If a photo is blurry or cut off, it's not a valid record. That's the one thing to get right at the point of capture.
How long do you have to keep them?
At least five years after the 31 January Self Assessment deadline for that tax year. So your 2025/26 records (filed by 31 January 2027) need to be kept until at least 31 January 2032. There's no penalty for keeping them longer, and HMRC can charge penalties of up to £3,000 for failing to keep adequate records. Whatever you keep, make sure it's backed up — a single phone is not a backup.
The real reason to scan: paper doesn't last five years
Most receipts are printed on thermal paper, which fades — often within months in a wallet or van. A faded receipt isn't a valid record, even if you still have it. Add the shoebox problem (lost receipts = lost expense claims = a bigger tax bill) and scanning isn't just allowed, it's the safer option. Every receipt you don't capture is money you can't claim.
Making Tax Digital makes this the default
From April 2026, sole traders over £50,000 must keep digital records and file quarterly under Making Tax Digital for Income Tax — the £30,000 and £20,000 thresholds follow in 2027 and 2028. Photographing receipts in an app as you go is the simplest way to be ready: the digital record is created the moment you scan.
The easy way to do it
PocketReceipt turns a photo into an HMRC-ready record in seconds: its AI reads the store, amount, VAT and date, sorts it into the right HMRC category, and keeps an encrypted backup. Snap, check, bin the paper. It's free on iOS and Android.
Related: Every expense you can claim · How to keep HMRC-ready receipts · How much tax will I pay? · MTD for Income Tax hub
Sources: gov.uk Self-employed business records (gov.uk/self-employed-records); HMRC record-keeping guidance. General information, not tax advice.