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Taxopedia  ›  S  ›  (UK) Self-employed
S · Glossary

(UK) Self-employed

Working for yourself — files Self Assessment, pays Class 4 NI on profits.

Self-employed means working for yourself rather than for an employer. UK self-employed people register with HMRC, file annual Self Assessment (SA100 + SA103), and pay Income Tax + Class 4 NI on profits.

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