PAYE who has done freelance project

For amounts less than €5k it's form 12, over that you would need to file form 11.

https://www.revenue.ie/en/online-services/services/paye-services/file-a-tax-return-form-12-for-paye-customers.aspx

its not PAYE

Geuze, not many people will know what a form 12 is and wouldn't do it every year.

This should be PAYE income.
There is case law for lecturing and teaching to be treated as paye.
Revenue has issued guidance on this subject.

https://www.revenue.ie/ga/self-assessment-and-self-employment/documents/code-of-practice-on-employment-status.pdf

Seve OB wrote: »

I would doubt it. haven't read your document but this is not a full time position, just a once off job, so would be very surprised if they were forced to put them on the books for one payment

It is considered paye from a revenue perspective.
Check the case law and revenue guidance.
Google casual lecture / teaching income

https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-11.pdf

marizpan wrote: »

It is considered paye from a revenue perspective.
Check the case law and revenue guidance.
Google casual lecture / teaching income

https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-11.pdf

Ah here, did you even look at that. You just proved my point.

Exceptions
Revenue accepts that the above position need not apply in situations where a
lecturer/teacher/trainer gives a “once off” lecture. In those situations,
lectures will generally only be given once or twice a year for the same body.
Such lecture fees must, of course, be returned by the individuals concerned
under the self-assessment rules.