Question for the tax experts/avoiders on here. As an employee if I use my own car for work and make a mileage claim is there any obligation from HMRC that receipts must be kept? I am a contractor but within IR35 and so working via an umbrella company. So I am classed as an employee of that umbrella company. I had to use my car for work. Having used my car for work many times in the past where I have been an employee (permanent) of other companies I've never kept receipts as they've never needed them. The umbrella company are insisting HMRC say they have to have them. But they can accept a bank statement showing a transaction for fuel. Which to me is just bizarre. I've not been able to find a definitive answer. Anyone know for sure? I know that if I was outside of IR35 that I would need to keep them for VAT claim.