D
durhamplumber
what in gods name is a self employed apprenticeship ffs
Cost of mobile phone, purchase, calls, Etc.
Travel cost, which will include cost of any sort of travel associated with work, such as HP for the vehicle, fuel, and associated mileage, cost of maintenance and Garage bills [assuming he has some sort of vehicle] even a motor bike?
Cleaning of work clothing.
Cost of landline, his boss may need to call him on that phone.
Cost of clothing including PPE and safety gear, boots Etc. keep receipts!
If he does any work from home, such as paperwork then such activity can attract some tax deductions, cost of light, heat Etc.
ROFL....good luck running that past the inland revenue as self employed.if he works for one bloke and the bloke pays him..surplies tools,vehicle, passes him work or woteva then he aint self employed
he is an apprentice....for one bloke......who gives him work? and thats self employed.....yeah rite.!
#He sounds more like a worker, if he is paid on a day to day basis.
https://www.gov.uk/employment-status/worker
That does not make you self employed.If the majority of your work comes via one person,then they are employing you,the rest is irrelevantTravel cost he would struggle with as he's not having to provide travel if he's beeing taken to and from his house. If the guy taking him was 'charging' him to do so and he had receipts then he could.
If he has his own vehicle that's not allowance to claim if you're not using it for work. My old man deals with a large turnover so he's been checked by IR a few times (nothing dodgey but they get twitchy when they see big numbers) and he now has to log every mile he does and for what car. If they found out he was claiming expenses on a motor he wasn't using purely for work they'd make him pay it all back.
Landline would only really be possible if it were a second landline dedicated to work; a household landline would be a struggle as it's not used only for work purposes. Again with a mobile phone, I haven't bothered with mine as I don't use it just for work and I'd need to make it clear what percentage I do use it for personal use.
At the same time if he hasn't made very much he might be under the threshold and could get the lot back.
#
He's self employed. If he's under no contractual obligation then he's not a worker or in continued employment. The guy he's going to work with could drop him tomorrow and at the same time the lad could find something else and leave without notice.
That does not make you self employed.If the majority of your work comes via one person,then they are employing you,the rest is irrelevant
But if you look at the HMRC self employment check the lad needs to ask himself those questions- can he substitute labour, does he set his own times, does he supply his own tools etc, does he work unsupervised , us he at risk of making a loss ? I can guess, that none of these apply to someone working in a non official apprentice role and that he should be considered an employee.
To the poster who has been self employed for one company for 20 years- out of interest, have they been audited by HMRC and has that status been confirmed by HMRC?
The original question was "Can he claim for his tools from last year when he didn't earn enough to pay any tax?"
Can he do that if he is self-employed?
Can he do it if he is not self-employed?