Typically, no. If you are self-employed and using the “simplified expenses method” you do not need to keep a record of fuel receipts, but you do need to keep receipts of any expenses related to owning and operating your vehicle, including vehicle insurance, repairs, servicing, parking, and licence fees. If you are an employee, or self-employed and using the “simplified expenses method”, you need to keep a record of: the date of the trips, the start and end address of each trip (including postcodes), the distance travelled, and the amount of mileage allowance you have received from your employer. If you are self-employed and making an actual vehicle cost claim, then in addition to the above, you will need to keep a record of fuel receipts.