Self-employed people are responsible for paying their own tax and National Insurance.
They have to keep detailed records of what they earn and spend on the business and send
their business accounts to HM Revenue and Customs every year. Most self-employed
people use an accountant to make sure they pay the correct tax and claim all the possible
tax allowances.

As soon as you become self-employed you should register yourself for tax and National
Insurance by ringing the HM Revenue and Customs telephone helpline for people who
are self-employed.

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