M4tty,
I was completing expense claims in 1989 when I was working for a large international PLC and have been in jobs almost exclusively since then until "going alone" where I had to complete expense claims, these obviously had to meet IR & Co. guidelines.
Depends which toll, most will give you a receipt, M25 never used to so just claim it anyway, IR know this, the others I have driven through all over the country I used to get a receipt, if none were given I would claim it anyway at the value.
IR know which ones do & don't give receipts, they will also allow things to go through within reason IF you have no receipt for a journey that obviousy crosses a toll bridge, e.g. Severn crossing, as long as you don't do it ALL the time.
When I was living in Swansea & my office was near Cirencester (I was officially home based but that was my HQ) I used to commute regularly, and asked if I could coin bin & claim, thus no receipt (co. car) I was told yes!
Are you Sole Trader, Partnership or Ltd.?
I am Ltd. thus I complete an expense claim form and claim my legitimate out of pocket expenses from the company funds.
I guess if you are sole trader you would just put these as a business overhead.
My accountant goes through everything at the end of the year and dots the i's & crosses the t's.
HTH