Deposit Receipt?

He should be writing YOU a receipt since HE is the one receiving the money.

You could write out a simple statement for him that says something like "I, (insert his name),have received the sum of $xxx.xx from (insert your name). The monies were received in cash on (insert date). My security deposit for the flat located at (insert address) has been refunded in full.

Tenant Signature ___________________________________________ Date _________________

Paying him back in cash would be very stupid. Send him a check and write on it "deposit refund". People who do not know how to conduct business, should not be in business unless you are prepared to be stung because at some point, you will be.

You don't write a receipt if you're the one giving out the money. That would make no sense. Otherwise, I could write up receipts for paying all kind of people even though I never actually paid them. The person you give it to needs to give you a receipt. It can be very simple. "I acknowledge that I received my deposit back in the amount of $xxx from Bob Smith on 1/14/2017 in the form of cash." Then he signs it and gives it to you when you hand him the cash.