Whether you give them a receipt or not they can still claim what they paid if they have proof which would be their duplicate cheques. I give a receipt each week after payment is received and a final formal one page statement at the end of the year. The annual statement is ONLY available to families that are paid up. I also have it in my contract that after two weeks of unpaid fees I have the right to terminate without notice - the assumption being is that their failure to pay was the equivalent to no longer wanting their children in care.