Declaring income less than 300 euro monthly

[lollipop]

Apologies as cannot find this on Revenue. I've been offered small bits of work for a UK company to earn about 300 per month so a tiny amount and am not currently a PAYE worker (studying). I am jointly assessed with spouse. Does this amount need to be declared and if so I'm assuming I wouldn't pay any tax on it even with joint assessment (am I allowed earn an amount on my own before its lumped in with joint assessment?). I was planning to use 100 of this to pay into my own pension monthly, could I get any relief on this, even earning a very small amount? Thanks in advance.

 

[Ciru75]

Yes it has to be declared, all income has to be declared. The tax will be comfortably covered by your earned income credit so you won't owe any tax. You can't get any tax relief if you don't pay tax though.