Thanks Ginseng for your erudite answer. You've probably seen it, but for those that haven't here's the relevant parapraph from the T-letter:
"The new regulations confirm that the payment of actual costs makes it necessary for all expenditure (NS, DS and IE – other than IE for those hospitalised whilst on duty) to be supported both by receipts and supporting documentary authority to undertake the duty. As such, receipts are required for all expenditure where these can be reasonably obtained, albeit that it is recognised that obtaining some receipts, eg for newspapers, may be impractical."
The thrust of this issue goes back to a matter of time vs expense - how much is it costing HMG in terms of my time to account for (nearly) every damn penny spent on T&S? Added to the Audit/JPA clerk's time, surely flat rates are more economic to administer? It would make a difference, even if just for IE expenditure.
please don't think I'm having a go at you personally - you've been a constant source of advice and good sense on this subject.
Cheers
SBG