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101 a week and this constitutes more than 16 hours work a week, then this will affect her Employment and Support Allowance, plus she will need to get permission from the DWP to under permitted work. Yes this benefit will have to be reported on self assessment.
Disability Living allowance is not affected by work, so this will not need to be reported.
Now onto the consultancy work, if you only have one client then you cannot set up as a limited company as it will be in breach of the IR35 legislation, and you should in fact be employed as an employee with this company for whom you plan to offer this work.
But if you will offer this consultancy to many clients, then if you wish to pay your wife a wage she cannot be a shareholder of that company, she will need to be a director or employee - and again this will affect her benefits as advised above. And this would need to be reported to the DWP for the Employment and Support Allowance - and this will affect her benefits - as she then will have to be paid SSP - from you the company - or from the local DWP if she has insufficient wage/National Insurance contributions (which will be the case)
Please advise what you are asking when you refer to HMRC cross referencing the benefits.
Let me know if you wish any clarification on the advise given.