Can I still claim an expense if I have lost the receipt?

Usually, yes, if you can show the cost another way, such as a bank statement or a copy invoice. Keep that proof at least 5 years after the 31 January filing deadline: for 2026-27, to the end of January 2033.

A receipt is proof of a cost, not the cost itself. What matters is that your records are accurate and that you can show HM Revenue and Customs (HMRC) what you spent if it asks. The rules below follow GOV.UK and the Taxes Management Act 1970 as checked on 17 October 2026.

What counts as proof

GOV.UK says you must keep records of all business expenses, and that your records must be accurate and let you identify business transactions. It lists these types of proof:

• receipts for goods and stock
• bank statements and chequebook stubs
• sales invoices, till rolls and bank slips

So a receipt is one kind of proof among several. The law says the duty to keep records can be met by keeping them, or the information in them, "in any form and by any means". In our reading, that means a photo, a scan or a copy from the supplier counts too. One exception matters to trades: a CIS payment and deduction statement from a contractor has to be kept as the statement itself, not just its figures.

Where to find a replacement

In our reading, most lost receipts can be replaced, often in a few minutes:

• Bank or card statement. Shows the date, the amount and who you paid. In our reading, add a note of what the payment was for, because a bank line alone may not show it was a business cost.
• Supplier copy. Ask for a copy invoice, or download it from your online account.
• Trade counter account statement. If you buy on account at a merchant, the monthly statement lists each purchase. In our reading, this is strong proof for materials.
• Email confirmations. Online orders usually come with an order or VAT invoice by email.

If you cannot replace it

GOV.UK covers this directly: "If you cannot replace your records, you must do your best to provide figures." When you file your tax return, tell HMRC if you are using:

• estimated figures, your best guess when you cannot provide the actual figures
• provisional figures, temporary estimates while you wait for the actual figures, which you must then send when you have them

In our reading, a fair estimate is based on something real, such as what you paid for the same item last time, rather than a round number.

Making Tax Digital and receipts

Under Making Tax Digital for Income Tax (MTD), you keep a digital record of each business expense in your software. GOV.UK says you must also keep your original records or supporting documents, or copies of them, such as bank statements and invoices. In our reading, you do not send receipts to HMRC: our guide on uploading receipts for MTD explains what the software sends.

If your software links to your bank account, GOV.UK says some transactions may not appear in full in the bank feed and you may need to add details yourself. It is your responsibility to check your records are accurate before each quarterly update.

Penalties for missing records

The Taxes Management Act 1970, section 12B, requires you to keep the records needed for a correct and complete return, and sets a penalty of up to £3,000 for failing to keep them. HMRC can check your records, as our guide on HMRC compliance checks explains. In our reading, one lost receipt backed by a bank line and a note is a very different position from having no records at all.

A worked example

A self-employed plumber finds 4 receipts missing in 2026-27 while getting ready for a quarterly update.

Three of the four costs are backed by a replacement record and come to £464 (£186 + £48 + £230). The £15 cash cost has no record, so any claim for it is an estimate. This is an example only.

What this means for you

In our reading, losing a receipt rarely means losing the claim, as long as the cost was for the business and you can show it another way. Long term, the fix is to photograph receipts when you get them and buy on cards or accounts rather than cash, so a second record exists. Our guide on how long to keep business records covers the dates.

Steps when a receipt goes missing

1. Find the payment on your bank or card statement and note what it was for.
2. Ask the supplier for a copy invoice, or download it from your online account or trade account.
3. Save the replacement with your other records, as a photo, scan or file.
4. If nothing can replace it, work out a fair estimate and keep a note of how you got it.
5. Tell HMRC on your tax return if you have used estimated or provisional figures.

The free MTD check shows when Making Tax Digital starts for you, and the trades section has more guides.