---
title: "Self-Employed Expense Records: 2026/27 Receipt Checklist"
description: "Good expense records are what turn a valid self-employed tax deduction into a defensible claim. You do not normally send receipts with a Self Assessment return, but HMRC can ask for evidence showing that income and expenses are complete, accurate…"
url: "https://www.accountingfirms.co.uk/knowledge-bank/what-expenses-can-i-claim-as-a-self-employed-individual/"
updated: "2026-08-12"
category: Self Employed
---

# Self-Employed Expense Records: 2026/27 Receipt Checklist

Good expense records are what turn a valid self-employed tax deduction into a defensible claim. You do not normally send receipts with a Self Assessment return, but HMRC can ask for evidence showing that income and expenses are complete, accurate and connected to the business.

This 2026/27 checklist explains which records sole traders should keep, how long to retain them and what changes under Making Tax Digital for Income Tax.

## Self-employed records checklist

### Sales and business income

- sales invoices and credit notes;
- till reports, booking-platform statements and payment-processor reports;
- cash takings records and bank deposits;
- grants, commissions, tips and other business receipts;
- amounts owed by customers where traditional accounting is used.

### Expense evidence

- supplier invoices and receipts;
- business bank and credit-card statements;
- mileage logs showing date, destination, purpose and miles;
- travel tickets and accommodation invoices;
- mobile, broadband and household bills supporting any business apportionment;
- finance agreements, interest statements and asset purchase documents;
- notes identifying the business purpose of unusual expenditure.

A bank statement proves that a payment occurred but may not show what was bought or why it was business-related. Keep the invoice or receipt as well where available.

## What information should an expense record contain?

For each transaction, record the date, amount, supplier, expense category and business purpose. If VAT is relevant, retain the valid VAT invoice and record the VAT separately. Where a cost is partly private, document the calculation used to claim only the business element.

For a full explanation of what is deductible, see our [self-employed allowable-expenses guide](https://www.accountingfirms.co.uk/knowledge-bank/what-expenses-can-i-claim-if-im-self-employed/). This page focuses on evidence and record keeping rather than repeating the expense rules.

## How long must self-employed records be kept?

Keep business records for at least **five years after the 31 January submission deadline** for the relevant tax year. For example, the 2026/27 return is due by 31 January 2028, so its records normally need to be retained until at least **31 January 2033**.

Keep records longer if the return was filed very late, an HMRC enquiry remains open or another law requires a longer period. If a return is submitted more than four years late, HMRC says the relevant records must be kept for 15 months after submission.

## Making Tax Digital records from 2026

Making Tax Digital for Income Tax is being introduced in phases based on gross qualifying income from self-employment and property:

- from 6 April 2026 where 2024/25 qualifying income exceeded £50,000;
- from 6 April 2027 where 2025/26 qualifying income exceeded £30,000;
- from 6 April 2028 where 2026/27 qualifying income exceeded £20,000.

People in scope must create and store digital records using compatible software and send quarterly updates. A digital record should include the amount, transaction date and category. Supporting documents such as invoices and bank statements must still be retained; MTD does not remove the underlying evidence requirement.

## Can receipts be stored digitally?

Records can generally be kept on paper, digitally or within accounting software, provided they remain accurate, complete, readable and accessible. Photographing or scanning receipts can reduce the risk of thermal-paper receipts fading. Use a consistent filename or attach each image to the corresponding software transaction.

Maintain backups outside the primary device or accounting system. If changing software, export prior-year ledgers and supporting records before access ends.

## Cash, personal accounts and mixed-use costs

Cash transactions still need contemporaneous records. Record cash sales when received and retain receipts for cash purchases. A dedicated business bank account is not always a tax-law requirement for a sole trader, but separating business and private transactions makes reconciliation and evidence substantially clearer.

For mixed-use items—such as a phone, vehicle or home costs—retain the total bill and the workings supporting the business proportion. Review the percentage when circumstances change.

## If a receipt is missing

Try to obtain a duplicate invoice, download the supplier record or use corroborating evidence such as the bank transaction and written business-purpose note. A missing receipt does not automatically make a genuine expense false, but weak evidence increases the risk that HMRC challenges it.

If records are lost, stolen or destroyed and cannot be replaced, use the best available evidence. Tell HMRC if the tax return contains estimated or provisional figures and replace provisional figures when the actual amount becomes available.

## Month-end and year-end checklist

1. Reconcile bank, card, payment-platform and cash balances.
2. Check invoice sequences and investigate missing sales.
3. Match receipts to expense transactions.
4. Review private or mixed-use costs and mileage logs.
5. Separate capital purchases from ordinary expenses.
6. Record amounts owed to or by the business if using traditional accounting.
7. Review stock and work in progress where relevant.
8. Back up the ledger and supporting documents.

## Official guidance

- [HMRC: what self-employed records to keep](https://www.gov.uk/self-employed-records/what-records-to-keep)
- [HMRC: record-retention periods](https://www.gov.uk/self-employed-records/how-long-to-keep-your-records)
- [HMRC: MTD digital records](https://www.gov.uk/guidance/use-making-tax-digital-for-income-tax/create-digital-records)

*This is general information. Record requirements can differ for VAT, PAYE, partnerships and regulated businesses.*