I thought the rules stated that you can scan receipts and store them digitally (and therefore get rid of the originals) but that you had to scan all pages, including the reverse - even if it's blank.

However, searching to double check that, I can't find where it says/said about the silly 'even if it's blank' bit - so perhaps it isn't so (maybe I misremembered, or it's changed). The best I can find is in HMRC's compliance handbook:

https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch13100

"If a person preserves the information contained in paper records on computer by transferring the information into an electronic form, they may discard the paper provided that the method of storage used is capable of

• capturing all the information needed to make a correct and complete return, and
• reproducing that information in a legible form.

If the method cannot do these things, the person must also retain the original documentation.

If standard terms and conditions are printed on the back of each invoice we only expect one copy to be retained although a fresh copy will need to be taken as and when the conditions change. There is more information about computer records in CH13400."

That last paragraph is key: If you only have to copy Ts&Cs on the back of an invoice if they change, then there's no need to copy the back in general. But CH13400 is worth looking at to clarify:

https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch13400

This one mentions copying the reverse - but it specifically mentions "valuable information on the reverse".

The important point is that the copy has to contain all the necessary information.

I'm inclined to suggest a simple rule of thumb.

If the item in the email is a bitmap graphic such as a JPEG, it's probably a scan - and as such isn't the original document. If it's a PDF - specifically, one where you can click/drag to select individual bits of text, and not just a PDF containing a bitmap - then it was probably generated electronically, and is therefore an original.

Where this is likely to get messy is where an 'original' is lost in the post or whatever, and a copy is requested from the sender - and if they scan their hard copy and send that*. If the original was never received, that copy is the closest you'll get.

As for the cloud thing - that's one of the problems I have with it, and one of the points I make when the subject comes up.

It's not a problem for the invoices that are sent to me and which I input and upload, because I keep my copies as well - but I'm sure that in at least one case, they don't do the same themselves.

But a directly related point - which is specifically made on those HMRC pages - is that the sales invoices either need to be kept, or must be possible to 'generate on demand' an exact copy. Which, if a cloud package is in use and it produces the sales invoices, is not a problem... while you remain a subscriber.  The only solution here is to keep copies of the generated sales invoices - and as you say, I bet most don't.

In the modern world, 'cloud' is a synonym for 'can' - because of the worms they contain.

* Although that page talks about things like CIS payments, payslips, etc, I am reminded of someone at one of my clients. When a copy invoice was requested by a customer, he didn't realise Sage could send it by email - he was printing them out, scanning them, and sending the scan. D'oh! :)

Edit: Added the footnote that I initially forgot.