PAYE employee with freelance on side

[codod]

Hi there,

I am a PAYE employee. This year I did some extra work on the side for a friend and received a payment for it. I will be declaring this in a form 12 tax return next year.

However, I incurred a small bit of expenditure while doing this extra work i.e. mileage, lunch expenses, stationary.

My question is, can I deduct these expenses from the income i received to reduce my tax liability?

Thanks for your help in advance!

 

[mandelbrot]

You can deduct any expense that you can show was wholly and necessarily incurred in the course of the work...

 

[kennyb3]

Also if the case I income goes over €3,174 a form 11 is appropriate and not a form 12