Additional self employed job and self assessment

traceyaj

Hi , My son works full time for his employer and pays tax through the PAYE system. He started an additional self employed job as an Amazon delivery driver during December 2021. He has requested and received a Unique Taxpayer Reference number. As far as we can tell he would only need to complete a Self assessment form after 6th April 2022 (for tax year 6th April 2021 to 5th April 2022). Does this sound correct? 
He has kept a record of the mileage completed whilst carrying out this work and intends to claim this item as expenses. Are there any other obvious expenses that he should be claiming ? . TIA  

Jeremy535897

He needs to  ensure he has registered as self employed and has completed a form CWF1.

He can claim any business expenses. If he is using his own van, he can claim standard mileage allowance or the costs of the van (the business proportion), and mobile telephone (business element).