Tax Liability for Once off Job for Friend?

[Brumajen]

I am a stay at home mother who does not work nor am I in receipt of any social welfare payments. My husband works full time and he has my tax credits. He is the only source of income, I do not earn anything.
My question relates to some small jobs I have been doing for some friends. Basically, 2 friends have been setting up companies and have asked would I help with some small things like design and their web sites. This I have already done for one friend, spent just a couple of hours on home PC at night after kids in bed, but in order to get paid, she wanted me to invoice her. So basically I put together a made up invoice just with my name, address and hours spent on the work on it. THis was enough for her and she paid me the few hundred euros it was. The point is that I am not nor ever have been in any way set up as a company or sole trader or anything. There is no point in my doing this, as this has been just once off (well twice off now), and I do not intend to pursue this as a business - this is me just helping out friends and them paying me for my time. But, they want me to invoice them to be paid.
So I have other friends and I have been doing similar stuff for them (again, this will only be a few hundred euros at most) but they also want me to invoice them in order to get paid.
So - where does this leave me in terms of tax liability, considering that I am not a company or sole trader, nor do I intend to continue with this type of work (it is really just favours for two friends).
Do I have any tax liability, with such small amounts of money in question?
We are talking less than 800 euros in "earnings", that will be a once off.
However, will the fact that I am sending them "invoices" with my details on alert Revenue to me, should these companies be audited?
My husband worries that in this case, Revenue might assume a level of earnings from me and make me pay penalties, interest etc. I would naturally die if this happened, as this is way less than a cottage industry we are talking here.
Would anyone have any advice for me? I would like to be paid for the latest work I have done, but if sending an invoice exposes me to potential risk of penalties form Revenue for such paltry amounts...then is it even worth my while?
Thanks,
--Brumajen--

 

[asdfg]

When you transfered your credits to your husband you are not allowed transfer the PAYE credit of approx 1,760. This means that you can earn 8,800 before being liable to tax. You could add it to your husbands end of year return and make sure that the earning are stated as yours and you get tax credit up to the max of the PAYE credit to cover any liability due.

Example
Earnings .....................2000
Tax @ 20% ............400
Tax PAYE credit ......400
Tax Liability ....NIL

In the balancing statement your incomes will be added together.
In the credits section credits will be increased by 20% of your earnings up to a max of 1,760

 

[ubiquitous]

When you transfered your credits to your husband you are not allowed transfer the PAYE credit of approx 1,760. This means that you can earn 8,800 before being liable to tax. You could add it to your husbands end of year return and make sure that the earning are stated as yours and you get tax credit up to the max of the PAYE credit to cover any liability due.

This is incorrect. PAYE credit cannot be used in respect of income from self-employment or other non-PAYE income.

OP's only option is to declare these earnings on their tax return, less appropriate expense deductions, and pay tax on the balance.