A self-employed earner is a person who
1) is gainfully employed in GB otherwise than as an employed
earner, whether or not employment is followed as an employed
earner.
2) enters into a contract to provide services for a client or
customer as a sole trader or in partnership with others
3) is responsible to the full extent of their assets for the
debts of the business
4) is entitled to
5) generally enters into a contract to provide services for a
customer
6) may be engaged in remunerative work even if there is no
contract, for example a property renovator improving a property
without a customer to buy it.
