Sbg, Jto, Mog
Not strictly true, and based on a selective quoting of JSP 752. It is true that the specific exemption for any item under £5 appears to have been removed. It is also true that the underlying principle remains that all expenditure should be supported by receipts where they can reasonably be obtained. Nevertheless, the JSP continues to specifically recognise that it may not always be possible to obtain a receipt, especially for small items such as newspapers etc. What the JSP requires, and has always required you do in such circumstances, is to make and keep an itemised and signed list of all valid expenditure for which you cannot produce a receipt. In essence, nothing very much has changed, and anyone who tells you that the JSP says you must have a receipt for every penny is WRONG. The removal of the £5 limit could actually work in your favour, since it is not now open to anyone to argue that the JSP says you must, without fail, have a receipt for any item over £5 (but of course you must obtain one if it is reasonably possible to do so).
Regards
Ginseng