Does anyone know if (in the UK at least) HMRC require companies to submit the actual receipts (physical bits of paper) or do scanned images suffice?
"Records may be preserved on optical imaging systems, and the originals discarded, provided that what is retained in digital form represents a complete and unaltered image of the underlying paper document."
giving the reference as http://webarchive.nationalarchives.gov.uk/20110720224136/htt...