The UK's simplest receipt scanner and expense tracker — built for sole traders and self-employed professionals. Snap, track, and export HMRC-ready records in seconds.
Purpose-built for HMRC Self Assessment. No bloat, no complexity — just the tools you actually use.
Snap a photo — our AI extracts the store, total, date, VAT, and individual items. Review and save in seconds. 10 free scans per month.
Export CSV and PDF reports that match HMRC expense categories. Follows VAT Notice 700/22 requirements. Ready for your Self Assessment.
Log business journeys with HMRC-approved mileage rates (EIM31240). Track multiple vehicles, export mileage logs separately.
Track regular bills — phone contracts, subscriptions, rent, insurance. Set frequency and the app calculates your total commitments.
Lock completed quarters to prevent accidental edits. Export by tax quarter. Aligned to the UK tax year (6 April – 5 April).
Premium feature: encrypted cloud backup of all receipts and images. Restore to a new device instantly. Your data, always safe.
From paper receipt to HMRC-ready record in under 30 seconds.
Point your camera at any receipt. Our AI reads it instantly — store, amount, date, and VAT.
Check the extracted data, pick the right HMRC expense category, and save. Edit anything that needs correcting.
See your spending by category, by quarter, by tax year. Monitor your free scan allowance or go unlimited with Premium.
Generate HMRC-ready CSV and PDF reports. Share with your accountant or attach to your Self Assessment.
Real feedback from self-employed professionals using PocketReceipt every day.
"I used to keep receipts in a carrier bag and hand them to my accountant once a year. 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 whole year as a spreadsheet. Brilliant."
"Simple and does exactly what it says. No bloat, no accounting jargon. Just scan the receipt, pick a category, done. Perfect for someone like me who hates paperwork."
Plain-English guides to help UK sole traders and self-employed professionals meet their obligations.
HMRC requires you to keep business records for at least 6 years. Learn what counts, how to store it, and what happens if you don't.
Read guideFrom office supplies to mileage — understand the "wholly and exclusively" rule and which expenses reduce your tax bill.
Read guideWhen to register, what the threshold is, Flat Rate Scheme vs Standard — and how to keep proper VAT receipts.
Read guideApproved mileage rates for cars, vans, motorcycles, and bicycles. How to keep a proper mileage log that HMRC will accept.
Read guideNo credit card required. 10 free scans every month, forever.
Perfect for getting started
For busy sole traders
Also available: £49.99/year (save 16%). Prices shown in GBP. Billed through App Store or Google Play.
Yes. The free plan gives you 10 receipt scans per month, unlimited mileage tracking, recurring expense management, quarterly period locking, and full CSV/PDF export. No credit card required, no trial that expires. Premium (£4.99/month or £49.99/year) unlocks unlimited scans and cloud backup.
Yes. HMRC confirms that digital copies of receipts are acceptable as business records, provided they are clear, legible, and show the date, supplier, amount, and VAT where applicable. You do not need to keep the original paper receipt if you have a proper digital copy. This is exactly what PocketReceipt creates when you scan a receipt.
When you take a photo of a receipt, the image is sent securely to our processing server. AI reads the text and extracts the store name, date, total amount, VAT, and individual line items. The results appear on your screen for you to review and edit before saving. The original image is stored only on your device (and optionally in your encrypted cloud backup if you have Premium).
Your receipt data is stored locally on your device in an encrypted database. If you use cloud backup (Premium), your data is stored in Firebase Cloud Storage, secured with your personal authentication — only you can access it. We don't sell your data, we don't use it for advertising, and we don't share it with third parties. Receipt images are processed in real-time for scanning and are not stored on our servers. Full details in our Privacy Policy.
Yes. You can export all receipts as a CSV spreadsheet or a formatted PDF report, filtered by date range, category, or tax quarter. Mileage logs export separately. Reports include all the fields your accountant needs — date, supplier, amount, category, VAT rate, and payment method. You can share exports via email, WhatsApp, AirDrop, or any other sharing method on your phone.
PocketReceipt uses the same categories as the SA103 Self Assessment form: Office Supplies, Travel & Fuel, Clothing & Uniforms, Staff Costs, Stock & Materials, Professional Services, Premises Costs, Marketing & Advertising, Training & Courses, Other Business Expenses, and Non-Allowable/Personal. The AI scanner automatically suggests a category based on the receipt content, but you can always change it.
Yes. Premium is a standard subscription through the App Store (iOS) or Google Play (Android). Cancel anytime through your phone's subscription settings. Your Premium features remain active until the end of your current billing period. Your data is never deleted when you cancel — you just go back to 10 scans per month.
Yes. Go to Settings → Delete Account & Data. The app will warn you about HMRC's 6-year record-keeping requirement and offer you a chance to export your data first. If you confirm, all data is permanently removed from your device and our servers, including your sign-in account, receipt images, cloud backups, and all personal information. This cannot be undone. Full details on our Account & Data Deletion page.
Partner with PocketReceipt and give your clients a simple way to keep digital records year-round. You get a dashboard to see everything — no more shoeboxes at year-end.
The accountant dashboard is currently in development. Register your interest and we'll be in touch when it launches.
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Last updated: March 2026 · 5 minute read
The golden rule: HMRC requires all self-employed individuals to keep business records for at least 5 years after the 31 January Self Assessment deadline of the relevant tax year. In practice, this means holding onto records for roughly 6 years from the end of the tax year they relate to.
When you file your Self Assessment tax return, HMRC doesn't ask you to submit every receipt. But they can open an enquiry into your return at any point within the statutory window — and when they do, you need to produce evidence for every figure on that return. No records means no defence.
Under the Taxes Management Act 1970 (Section 12B), sole traders have a legal obligation to keep and preserve records. The penalty for failing to do so can be up to £3,000 per tax year.
HMRC expects you to keep records of all money coming in and going out of your business. Specifically:
The general rule is 5 years after the 31 January submission deadline. Here's what that looks like in practice:
If you file your return late, HMRC's enquiry window extends — so keep records even longer to be safe. If you're VAT registered, VAT records must be kept for 6 years.
Important: If HMRC has opened an enquiry or investigation, do not destroy any records until the enquiry is formally closed — even if the normal retention period has passed.
HMRC accepts digital records. You do not need to keep the original paper receipt if you have a clear, legible digital copy. This has been confirmed in HMRC's guidance on digital record keeping, and is the basis for apps like PocketReceipt.
For a digital copy to be valid, it must:
This means scanning receipts with your phone camera and storing them digitally is perfectly acceptable — which is exactly what PocketReceipt is designed to do.
Three things can go wrong:
PocketReceipt is designed specifically for this obligation. When you scan a receipt, the app extracts the store name, date, total, and VAT amount. It stores a photo of the original receipt alongside the extracted data, categorised by HMRC expense category. At tax year-end, you export everything as a CSV or PDF — ready for your Self Assessment or your accountant.
Sources: Taxes Management Act 1970 s.12B · HMRC Business Income Manual BIM42110-42165 · Income Tax (Trading and Other Income) Act 2005 s.31
Last updated: March 2026 · 7 minute read
The test: An expense is allowable if it is incurred "wholly and exclusively" for the purposes of your trade or business. This is the fundamental rule from HMRC — if an expense has a dual purpose (personal and business), only the business portion is claimable.
When you complete the self-employment section of your Self Assessment (SA103), HMRC groups expenses into specific categories. Here's what falls into each one and practical examples:
Stationery, printer ink, computer accessories, desk, chair, phone case, screen protector, postage, and small tools under £1,000. If you work from home, you can claim a proportion of household costs (heating, electricity, broadband, council tax) based on the rooms and time used for business. Alternatively, HMRC allows a flat-rate deduction: £10/month for 25-50 hours of home working, £18/month for 51-100 hours, or £26/month for 101+ hours.
Business mileage (using HMRC approved rates), parking fees, congestion charges, train tickets, bus fares, and tolls — but only for journeys with a business purpose. Your daily commute from home to a regular workplace is not claimable. However, travel to a temporary workplace, client site, or supplier is.
Mileage rates (2024/25): Cars and vans: 45p per mile for the first 10,000 miles, then 25p. Motorcycles: 24p per mile. Bicycles: 20p per mile. You cannot claim mileage AND actual fuel costs — pick one method and stick with it.
Only clothing that is exclusively for work — uniforms with your business logo, safety boots, high-visibility jackets, protective equipment. Everyday clothing that you happen to wear to work (suits, jeans, shoes) is not allowable, even if you only wear them for work. The test is whether the item is distinctly "work clothing" that you wouldn't wear outside of work.
Wages, salaries, bonuses, employer National Insurance contributions, pension contributions for employees, and subcontractor payments (CIS). If you hire freelancers or subcontractors, their invoices go here.
Raw materials, goods for resale, packaging, and direct costs of producing what you sell. For a tradesperson, this includes building materials, paint, screws, timber. For a retailer, it's your wholesale stock purchases.
Accountant fees, solicitor fees (for business matters), business insurance (public liability, professional indemnity, employer's liability), trade body memberships, professional subscriptions, and bank charges on your business account.
Rent for business premises, business rates, water rates, electricity, gas, cleaning, and property insurance. If you work from home, see the home office section above.
Website hosting, domain names, Google Ads, Facebook advertising, business cards, flyers, signage, trade show fees, and sponsorship costs. App Store and Google Play developer fees also fall here if your business involves app development.
Courses and training that update or maintain existing skills required for your current trade. A plumber taking an advanced gas safety course is claimable. A plumber taking a photography course is not — unless they can show a direct business purpose. The key distinction: updating existing skills (yes) vs acquiring new skills for a different trade (no).
Sources: Income Tax (Trading and Other Income) Act 2005 · HMRC Business Income Manual BIM35000-47000 · HMRC Employment Income Manual EIM31240-31350 · HMRC Help Sheet HS222 (How to calculate your taxable profits)
Last updated: March 2026 · 6 minute read
Do you need to register? You must register for VAT if your taxable turnover exceeds £90,000 in any rolling 12-month period, or if you expect it to exceed £90,000 in the next 30 days alone. This threshold was increased from £85,000 to £90,000 in April 2024.
Value Added Tax is a consumption tax charged on most goods and services sold in the UK. If you're VAT registered, you charge VAT on your sales (output tax) and reclaim VAT on your business purchases (input tax). You pay the difference to HMRC, usually quarterly.
The standard VAT rate is 20%. The reduced rate is 5% (applying to things like home energy and children's car seats). Some goods and services are zero-rated (0%) or exempt.
Even if you're below the £90,000 threshold, you can voluntarily register for VAT. This can make sense if:
However, if your customers are mainly consumers (not VAT registered), registering voluntarily means your prices effectively increase by 20% — or you absorb the VAT and reduce your margins.
The Flat Rate Scheme (FRS) simplifies VAT accounting for small businesses with taxable turnover under £150,000. Instead of tracking VAT on every individual purchase, you pay a fixed percentage of your gross turnover to HMRC. The percentage varies by industry — for example:
The advantage is simplicity — less bookkeeping. The disadvantage is that you can't reclaim VAT on most purchases (except capital goods over £2,000 including VAT). Whether the FRS saves you money depends on how much VAT you typically pay on purchases.
Limited cost trader rule: If your goods purchases (excluding capital goods, food, drink, and vehicle fuel) are less than 2% of your turnover or less than £1,000 per year, HMRC classifies you as a "limited cost trader" and your flat rate becomes 16.5% — which usually makes the Flat Rate Scheme less beneficial. Many service-based sole traders fall into this category.
To reclaim VAT on a purchase (under standard VAT accounting, not FRS), you need a valid VAT invoice showing:
For retail purchases under £250, a simplified VAT invoice is acceptable — this is what most shops print on their receipts. It must still show the supplier's VAT number, the date, a description, and the total including VAT.
VAT-registered businesses must submit VAT returns quarterly using Making Tax Digital (MTD)-compatible software. Returns are due one month and seven days after the end of each VAT quarter. You must keep digital records and submit returns digitally — paper submissions are no longer accepted for most businesses.
Note: PocketReceipt is an expense tracker, not MTD submission software. However, the records it helps you keep (categorised expenses with VAT amounts) feed directly into your MTD-compatible accounting software or your accountant's preparation process.
Sources: VAT Act 1994 · HMRC VAT Notice 700 (The VAT Guide) · HMRC VAT Notice 700/22 (Making corrections) · HMRC VAT Flat Rate Scheme Notice 733 · Finance Act 2024 (threshold increase)
Last updated: March 2026 · 5 minute read
The simple version: If you use your own vehicle for business journeys, you can claim 45p per mile for the first 10,000 business miles in the tax year, then 25p per mile after that. Keep a mileage log — HMRC will ask for it.
HMRC publishes approved mileage rates that sole traders and employees can use to claim tax relief on business travel in their own vehicles. These rates are designed to cover fuel, wear and tear, insurance, and depreciation — so you don't need to track actual costs.
These rates have not changed since 2012 for cars/vans and are set by HMRC — you cannot claim a higher rate. If you carry a passenger who is also travelling for business, you can claim an additional 5p per mile per passenger.
A business journey is any trip made for a business purpose. This includes:
Not claimable: Your regular commute between home and your permanent place of work is not a business journey. If you work from home and travel to a client, that is claimable. If you have a workshop or office that you go to every day, the journey between home and that fixed location is commuting — not business travel.
As a sole trader, you have two options for claiming vehicle expenses:
Once you choose a method for a particular vehicle, you must stick with it for the life of that vehicle in your business. You cannot switch from mileage to actual costs (or vice versa) for the same vehicle in a later year. For most sole traders, the simplified mileage method is easier and often more generous — especially if your vehicle is relatively cheap to run.
HMRC expects a contemporaneous record — meaning you log the journey at or near the time it happens, not from memory months later. Your log should include:
PocketReceipt includes a mileage tracker that captures all of these fields and exports them in a format that satisfies HMRC requirements (aligned with EIM31240 guidance).
Say you drive 12,000 business miles in the 2024/25 tax year in your car:
This £5,000 comes off your taxable profit. If you pay tax at the basic rate (20%), that's a £1,000 reduction in your tax bill. At the higher rate (40%), it saves you £2,000.
The HMRC approved mileage rate for electric cars is the same as petrol and diesel — 45p/25p. There is no separate rate. Advisory fuel rates (which are different from AMAPs and are used by employers reimbursing company car drivers) do have lower rates for electric vehicles, but these don't apply to sole traders using their own vehicles.
Sources: HMRC Employment Income Manual EIM31240-31350 · Income Tax (Earnings and Pensions) Act 2003 s.229-236 · HMRC Advisory Fuel Rates · HMRC Help Sheet HS222
