Income outside paye - how to declare?

Hi all,

New user here. Well, I used to have an account years ago, but it seems to have been deleted (probably due to lack of activity). Anyway, back on topic.

I am employed, and I am not a director, just a regular PAYE worker. I also made some money from helping out a friend in 2014. He wanted invoices, and I obliged, and now want to make sure all is above board with my taxes. Total was €450 per month, for 12 months, so €5,400 for all of 2014.

I'd rather not register as self employed, and do a self assessed tax return. I won't be claiming any expenses (there was none!), so it's fairly straight forward. The PAYE Anytime thingy seems to have 2 sections that might apply:

1. Schedule E non PAYE Income
2. Untaxed income arising in the state

Can anyone offer advice on if either of these would fit the requirements?
Any info I have found so far has either been far too simplified, or waaaaaay too detailed.

All advice appreciated.

On the assumption that you issued VAT free invoices with just your PPSN quoted as a tax reference, the simplest thing is to enter the amount as "2. Untaxed income arising in the state" when requesting a P21 balancing statement.

Ok. Called Revenue, looks like there is a limit of €3,175 that can be declared in this category, so self assessed is the only option