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Last time I asked HMRC whether VAT documents had to be kept on paper rather than electronically, the answer was emphatically that paper was not needed.

Mind you, that was in 1992 (and yes, I know it was not called HMRC that long ago).

Marc

-----Original Message-----
From: The Information and Records Management Society mailing list [mailto:[log in to unmask]] On Behalf Of Will Bell
Sent: 09 April 2014 16:24
To: [log in to unmask]
Subject: Travel and Expenses Claims

Good afternoon colleagues,

Can anyone provide any insight regarding local authority processing of receipts associated with mileage/expenses claims?

We already complete electronic mileage claims via our HR system but the receipts associated with the mileage claims are retained in paper format and are therefore seperated from the claims to which they relate. 

We would like to see electronic claims linked with electroninc receipts but this seems fraught with difficulties, if individuals are left to upload documents, how can you quality assure them,not everone has access to scanning technlogies etc but equally we do not want to create work for an individual processing thousands of receipts each month. I can not see much by way of guidance from the HMRC either - does the HMRC require specifically that the original receipts are retained as evidence against VAT claims or will they accept surrogates?

Any insight would be most welcome. Ideally I would like to see each claim for each employee linked with the correct receipt(s) and supporting expenses documentation, providing a claim by claim history for each employee in line with retention and (potential) audit criteria. Is this an unachievable ideal and if so, what is the reality?

Many thanks.

Will

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