We have several self employed contractors who invoice us each month for inspections and audits they complete. We pay an agreed fee for each type of inspection or audit and in addition to this they can recharge any associated travel expenses made up of mileage paid at HMRC rates of 45p per mile or 25p per mile, accommodation, subsistence and other travel costs (parking or flights) etc,
My question is should the contractor provide us with copies of receipts as back up to the travel expenses they are claiming so we have these for our records? Or should we just check the cost they are claiming is reasonable?
We use a company to provide audit services to our business which can sometimes include travel costs relating to the audit. These costs are itemised on a VAT invoice from the company. Is it a requirement for the supplier to provide us with receipts relating to the travel costs they are charging on the invoice?