Do I need to give receipts

[princehellion]

I'm a retired teacher and now do some private tuition(about 5 hours a week). I'm usually paid in cash and I keep a note of all the lessons I've given and amounts received. I also log all my miles and keep a record of any expenses incurred. I write out a receipt at the end of a lesson but I do tend to forget sometimes or worse end up being late because I nearly forgot and had to hurriedly write one out. Sometimes I can't find my copy or forget the receipt book even.

For tax purposes, is it really necessary to give them? As I say I have records of every lesson I do, who I teach and how much I was paid but the receipts are so fiddely.

 

[Alpha]

There is no legal requirement to provide a receipt unless you are vat registered.
There is however a requirement to keep good records which you say you already do

 

[Spongebob]

Congratulations on your honesty.

Of all the hundreds of thousands of people all over the country giving a few hours tuition per week for cash you are the first one I have ever heard of who would even consider declaring it as taxable income!