I wonder whether anyone knew what the position was as regards purchasing items and claiming them as an expense but without having a receipt? I'm thinking about perhaps buying some music at a jumble sale or car boot sale where you're obviously not going to be given a receipt. Will they simply be disallowed?

Do you mean an expense for tax purposes? If so, you don't have to have a receipt, or at least not if you're earnings are under the threshold for having to declare everything individually. When I do my tax return I only have to declare a single amount for earnings and expenses. I have lots of allowable expenses as a childminder with no receipt, for example, I provide lunch so I can set an amount for each lunch provided as an expense even though I obviously don't have a receipt for any lunches.

I have done exactly what you're talking about - bought books and not got receipts, and still included them in expenses. I've just detailed them specifically for the accountant. The accountant probably has an opt out clause should this ever be investigated and should I be found to be lying, but I'm not, so I do it with a clear conscience and just hope it doesn't come to the point where I'm questioned by the tax office. So far so good, but one would hope that the tax man has better things to do than scrutinise a few second hand books bought for teaching purposes, when politicians all over the country have been claiming expenses for five star hotels they haven't even stayed in.