Legal Considerations for Self Employed Health Practitioners
Please note, we are not legal experts. This webpage is a guide of a few things to think about.
You are “in business” or “running a business”, even if you are providing your services to a clinic.
You can keep the profits of the business, and you are responsible for the Income Tax and National Insurance.
You are personally responsible for any losses your business makes and paying suppliers.
You need to:
- keep records of your business’s sales and expenses.
- send a Self Assessment Tax Return every year by 31st January for the preceeding tax year ended 5th April.
- pay Income Tax on your profits and usually Class 2 and Class 4 National Insurance.
- get a National Insurance number if you don’t have one, particularly if you are from another country.
HMRC: Self Employed status check
Apply for a National Insurance number