New self employment

[Emiso]

Would appreciate some advised as I’ve never been self employed.
My daughter has always been a part time PAYE worker all through school/college up until end 2024.
She is now back in college part time and starting work as a singing/dance teacher in a stage school on a freelance basis as normally happens in this industry. She’s also possibly thinking of getting a PAYE job one day per week.
She wants to be fully tax/prsi compliant re self employment.

Am I correct in thinking that if she’s fully self employed she must register with ROS etc.
But if she’s doing a mixture of PAYE worker and self employment then she would just declare the freelance income earned on an end of year tax return ?

Thank you

 

[ClubMan]

Am I correct in thinking that if she’s fully self employed she must register with ROS etc.
But if she’s doing a mixture of PAYE worker and self employment then she would just declare the freelance income earned on an end of year tax return ?

Who should register for Income Tax self-assessment?

This page outlines who should register for Income Tax self-assessment

www.revenue.ie

You must register for self-assessment if:

• your taxable non-PAYE income exceeds €5,000
• or
• your gross non-PAYE income exceeds €30,000.

 

[qwerty-2023]

Just a word of warning, ROS as a system is way less user-friendly than MyAccount in my opinion, so if it was me I would wait to make the switch until she is actually sure that she will make more than €5,000 in self-employed income!

 

[Emiso]

Many thanks to you both for the replies!