Yes, for the expenses that relate to your small business, which we assume is your self-employment. No, if the other expenses have been incurred in connection with your work as an employee. If you are an employee and incur work related expenses which you pay out-of-pocket, which appears to be the case here, those expenses are considered unreimbursed employee expenses and are no longer tax deductible.
If your "permanent employment" is also self-employment, then the expenses associated with such work would also be deductible. To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your industry. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary.
@crouthmr
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