Thank you very much making this forum available to us. I work as a salaried software developer 160 hours a month, I earn a salary and pay PAYE. I also work at home doing work for a client. I will only be able to collect an income from the client after the system I'm developing is complete, which will probably be in around 8 months, this is simply the nature of the business. I'd like to know if I am entitled to claim any expenses that I am currently paying to support the work I'm doing for my client, back from SARS against the PAYE I have already paid, eg : PC Rental, my ADSL line, consumables and office rental.