simonsjdaccountancy, post: 9470 a écrit : Provided you were working as a sole trader and not through your own Ltd Company, then you would have no liability - all the tax and NI would fall on the "employer", not you. BUT the "employer" in their contract with you may well have a clause to enable them to claw the additional tax and NI back from you, so be careful.

Right, thanks - that's handy to know.

question regarding freelancing - i'm thinking of going into freelance journalism and i understand the lines between employment and self employment are tenuous. what happens if i do work on a self employment basis, say, as a sole trader and declare my income, pay my tax etc but later the tax man decides that the terms i was working under were actually akin to employment? i know the 'employer' has to pay extra tax and NI but what happens with the 'worker'?