What are the things we must capture and check on expenses to comply with HMRC regulation?

Hi HMRC, We are trying to automate our expense checks by building business rules and using OCR to scan receipts. Do you have an information sheet on this? We would like to know what data we need to capture and check for each expense record submitted so that we are compliant with regulations. Thans in advance

Hi Viktorija Denisova,

Guidance on expenses where there is an exemption can be found at EIM30200 - Exemption for amounts which would otherwise be deductible

In particular, EIM30270 and EIM30275 deal with checking systems

Thank you.