Does HMRC accept photos and scanned receipts?
Yes. HMRC fully accepts photos and scanned copies of receipts.
HMRC allows records to be kept digitally, provided they are accurate, complete and readable. Keep the original or a reliable copy of the supporting documents used to prepare your return, and make sure your recordkeeping method meets any VAT or Making Tax Digital requirements that apply to you.
With Making Tax Digital (MTD) now covering VAT and — since 6 April 2026 — Income Tax Self Assessment (ITSA), HMRC's official guidance actively encourages businesses to move away from physical paper archives.
The thermal paper problem: why digital is safer
Most point-of-sale receipts in the UK are printed on thermal paper coated with bisphenol compounds.
Thermal receipts are notoriously fragile:
- Heat, sunlight, and humidity cause the chemical coating to darken or fade.
- Heat, sunlight and humidity can make a receipt harder to read over time.
- A record that cannot be read will not help you explain or support an expense.
If HMRC asks about an expense, it may need records that show what the payment was for and why it was a business cost. A clear digital copy can help preserve that information.
Photographing the receipt immediately after payment captures it at full contrast, before the coating has had a chance to lift — which is the point at which the detail HMRC might ask about is still all there.
What a valid digital receipt must show
To satisfy HMRC during a check, the photographic copy must be clear enough to read:
- Merchant Identity: The supplier name and trading address.
- Date: The date of the transaction.
- Item Breakdown: What was purchased (not just the total sum).
- Amount & Tax: The gross total paid, and for VAT-registered suppliers, the rate of VAT or the supplier's VAT number.
A banking-app screenshot or card notification may support the date and amount, but it often does not show what was bought. Keep it with invoices, order confirmations or other records that explain the transaction.
Do you need specialized software?
HMRC does not require you to use any specific scanner hardware. A clear smartphone photograph is completely acceptable.
However, having receipts organized, dated, categorized, and backed up in a cloud service like Bilbx ensures you aren't scrolling through thousands of personal photos when your Self Assessment return or VAT quarter is due.
Sources
Common questions
Can I take photos of receipts for HMRC tax returns?
Yes. HMRC allows you to keep your records electronically, including digital photos and scans, provided they are legible and can be produced upon request.
Can I throw away the original paper receipts once digitized?
Yes. Under HMRC VAT Notice 700/21, you do not need to keep original paper copies once they have been digitized, provided the digital copy is an accurate and complete reproduction.
Are there any paper documents HMRC requires me to keep in original form?
Only rare specialized documents, such as certain import VAT certificates (C79 forms) or dividend vouchers that specifically mandate original physical retention. Everyday retail receipts, fuel slips, and invoices can all be kept digitally.
What does Making Tax Digital (MTD) require for digital records?
MTD requires VAT-registered businesses and, since 6 April 2026, sole traders and landlords with qualifying income over £50,000 under MTD for ITSA to record transactions digitally. For VAT, it also requires digital links between source data and the submitted return, with no retyping in between.
Every figure on this page is checked against HMRC's own guidance and linked in the sources above. Last checked . Thresholds change each tax year, so if you are reading this well after that date, confirm the current figures before you rely on them. Terms.
Keep reading
How long do you need to keep receipts for HMRC?
At least five years after 31 January for Self-Assessment, six for limited companies. What records to keep, digital copies, and when the clock starts.
ReadClaiming business expenses without a receipt in the UK
What HMRC allows when a receipt is lost. How bank statements, simplified expenses, and secondary proof work — and the strict exception for VAT.
ReadConsumer Rights Act 2015: Do you need a receipt for a refund?
You do not need a till receipt for faulty goods in the UK. What counts as statutory proof of purchase, the 30-day rule, and illegal 'no refund' signs.
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