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.