Claiming back expenses Self Employed

fasttalkerchat

I applied for a part time job delivering pizzas. They offered minimum wage plus £2 per day fuel allowance or work self employed.
Self employed drivers get £4.50 per hour plus £1.25 per delivery, however have to sort out their own taxes.

I'm trying to weigh up the options. If I go for self employed can I claim back fuel against tax? Can I claim for a new clutch?

Is the limit of my claims just whatever tax is due in the month or can I claim back money from previous jobs?

Daxve

The delivery company should not be offering self employed work under the above terms. They cannot offer you an hourly rate as a self employed person. They are doing it to save themselves the paperwork and having to pay Employer's PRSI.

Have a look at the guidelines below for further details.
www.revenue.ie/en/tax/it/leaflets/code-of-practice-on-employment-status.pdf

You may claim to be self employed but on review Revenue could deem you to be an employee and may not allow the expenses.

In order to claim expenses they must be wholly and necessarily incurred in the business. You could claim for the fuel used for the deliveries but not the clutch unless the vehicle is solely used for the deliveries only. If it's also used for private use you cannot claim for the clutch as it is not wholly for the business there is an element of private use as well (you would have to maintain the clutch anyway in order to use it privately).