Reimbursement of business travel

We reimburse our employess for business travel (tax free) provided they produce proof of receipts/tickets of train/bus journey etc. If they can't produce receipts/tickets then we apply PAYE to their reimbursement. However, one of our employees just used their debit card to 'tap' through the train turnstiles to pay for their journey and therefore do not have a ticket/receipt to show. Instead they did provide a copy of their bank statement showing the cost of business travel. Does the bank statement suffice for HMRC to accept re-imbursement as tax free?

Hi,
Yes it does, as long as you the employer are satisfied that the Bank Statement is detailed enough. 
Thankyou.