Last updated: 14 October 2026
What can you claim if you don’t have hotel receipts?
You can still claim genuine business costs without the original receipt, but you need other reliable evidence that the expense was incurred and was for business. A booking confirmation, bank or card statement, or the hotel’s emailed invoice will usually do. If you have nothing at all, HMRC can refuse the claim, so ask the hotel for a duplicate invoice. VAT-registered businesses can’t reclaim VAT without a valid VAT invoice, though the net cost may still be allowable. Employees can be paid HMRC benchmark scale rates for meals without receipts if the employer has a checking system.
Evidence HMRC accepts
| Evidence | Good enough for income tax? | Good enough for VAT reclaim? |
| Original VAT invoice from hotel | Yes | Yes |
| Emailed invoice or folio | Yes | Yes, if VAT details shown |
| Booking confirmation (e.g. booking platform) | Usually | Only if it’s a VAT invoice |
| Card or bank statement | Supports the claim | No |
| Diary entry with no payment evidence | Weak | No |
Replacing lost receipts
- Ask the hotel for a copy invoice or folio
- Download the confirmation from the booking site
- Use your card statement to show payment
- Keep a note of the business purpose of the trip
Scale rates for employees
Employers can pay HMRC’s benchmark scale rates for subsistence without receipts, as long as there’s a system to check that employees are actually travelling on business. Accommodation itself isn’t covered by UK scale rates, but overseas accommodation and subsistence rates exist and may be used for trips abroad. Directors can use these rates too.
Example
Sam, a self-employed photographer, stays 2 nights in a Leeds hotel for a wedding job, paying £240. He loses the paper receipt but has the booking confirmation and his card statement. He claims the £240 as an expense. He’s VAT registered, so he asks the hotel for an emailed VAT invoice to reclaim £40 VAT. Without it, he could only claim the £240 gross as a cost.
Digital records
Taking photos of receipts or using apps that scan and store them is accepted, as long as the copy is clear and complete. Under Making Tax Digital, digital records are required anyway.
If HMRC enquires
In an enquiry, HMRC asks you to show that costs were paid and were for business. Bank statements and a travel log usually satisfy this. Claims without any evidence are often disallowed.
Common mistakes
- Claiming costs with no evidence at all
- Reclaiming VAT without a VAT invoice
- Claiming personal stays as business travel
- Not keeping digital copies
Records to keep
Keep receipts or copies for at least 5 years after the 31 January deadline for sole traders, or 6 years for companies.
Limited companies
If a director pays for a hotel personally and the company reimburses it, the company needs the same evidence. Keep the expense claim with the invoice or statement attached, so the reimbursement isn’t treated as extra salary.
Frequently asked questions
Is a credit card slip a receipt?
It shows payment, not what was bought.
Can I claim meals without receipts?
Reasonable meals with other evidence, yes.
Are Airbnb invoices acceptable?
Yes.
Can I estimate costs?
Only if reasonable and supported.
Related: overnight expenses for sales reps, business travel classes and a business lunch at a hotel.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with business expenses and records. See our sole trader accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
