As a PAYE worker with consultancy income, you must register for Self Assessment if your non-PAYE income exceeds certain thresholds:

  1. Register for Self Assessment if:
    • Your taxable non-PAYE income is €5,000 or more after deductions, or
    • Your gross non-PAYE income is €30,000 or more.
  2. Do not register if:
    • Your taxable non-PAYE income is less than €5,000, and
    • Your gross non-PAYE income is less than €30,000, and
    • Your non-PAYE income is coded for PAYE, meaning Revenue adjusts your tax credits and standard rate cut-off point.

What to do if you need to register:
If your consultancy income exceeds the thresholds, you must register for Self Assessment via Revenue’s eRegistration service or by completing Form TR1. You’ll then need to file Form 11 annually.

If below the thresholds:
You can report the income to Revenue, which will adjust your PAYE system accordingly.