Tax returns - some questions

[hawkida]

How does tax work in this situation:

I have a regular job and a normal income from it - an annual salary taxed as PAYE.
I do some extra work that brings in a modest income but isn't anything like a primary job and the income is irregular. Let's say it's polishing housebricks on an ad-hoc basis.

I believe I then need to declare this extra income on a tax return.

However, if polishing house bricks were a regular job, I understand I could claim tax exemptions on things like my phone which is needed for contacting potential clients who need bricks polished, and my polishing kit, which is clearly essential. Effectively I'd be declaring myself to be a housebrick polisher.

If housebrick polishing isn't my full time or primary job, though, can I still claim those costs? And how much is reasonable before you get into MP-duckhouse territory? Can I claim on anything peripherally related to the polishing, even if I'd have bought it anyway? What if the items far outweigh the income generated by brick polishing?

Comments

[autopope.livejournal.com]

What national tax regime do you pay income tax in? If in the UK (reference to PAYE) then you need to contact HMRC and fill out a self-assessment return.

There is (or used to be) a threshold of something like £1000 for "hobby earnings" below which you could just declare a round lump sum of income with little detailed accounting. Above that level you can claim stuff like a chunk of your phone bill and all of your brick polishing kit and office overheads as business expenses (which come off your profit, which is what you pay tax on), but you may also have to pay tax. You may also have to register for National Insurance payments on a self-employed schedule.

If you're talking about writing, the Society of Authors has bags of useful advice/pamphlets on their website.

[hawkida.livejournal.com]

Hmm, I seem to have posted a new thread rather than a reply to this comment - please see below for response. (Thanks for your time, btw.)