Evidence needs for non taxable Direct Payments from SDS Scotland legislationI receive non taxable direct payments from my council under SDS Scotland legislation. I have to maintain records of all expenditure which must be related to outcomes agreed with case manager. For last 8 years, if required, I have provided proof of the amount, date and existence of these transactions by supplying credit card or bank account records to tie in with the ongoing record. I have now been told that cash payments are not allowed, that all expenditure requires a valid receipt, all invoices should be original provided directly by the suppliers with company details, name, address telephone number and description of goods, backdated receipts not accepted. Does the HMRC lay down the details of the evidence requirements for such payments? They sound analogous to allowable expenses, hence using this forum. I'm told there is an optional de minimus rule that the council could apply ..is this a standard HMRC provision? Can anyone point me to a leaflet or online address that explains the HMRC requirements for evidence of expenditure and any de minimus option? Thanks.