PAYE employee with freelance on side

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!

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

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