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This is laid down in the Audit Commission Act, which gives local electors a temporary right of access to the detailed financial records of English councils and police and fire authorities (including contracts, bills, vouchers and receipts).
BBC: The Wallis files: What the police can and can't find
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Our smart phones will contain every debit and credit card we own, as well as all of our discount vouchers and receipts in digital form.
FORBES: The Perils Of A Cashless Society
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It will be convenient not to have to ask for and carry any more paper receipts or physical discount vouchers, because they will be emailed to our mobile phones and personal computers.
FORBES: The Perils Of A Cashless Society