Any question answered...

If I claim one of the items I have receipt for has gone missing am I:
A) commiting fraud?
B) at all likely to be found out?
C) going to get a poor postie who really did deliver a parcel into trouble?

A. Yes
B. Possibly, mostly if your required co-conspirator grasses you up instead of playing along
C. No

B. is the tricky bit if you try to pull off this scam, you need to submit a claim in respect of an article for which you have a certificate of posting, and the Post Office will then ask the recipient at the address shown on that certificate to warrant that they didn't receive it. You have to ask, what's in it for them? They are getting involved in your fraud, for no reward.