Having a self-employed PA

What is a self-employed PA?

A self-employed PA is responsible for paying their own tax and National Insurance, arranging their own public liability insurance, organising their own training, organising their own enhanced DBS and does not receive holiday or sick pay.

A self-employed PA must invoice you for the work they do. The invoice should include their name and address, their UTR number, hours worked, and their bank account details.

To learn more about the difference between a self-employed and an employed PA click here.

UTR number

All self-employed PAs must have a UTR (Unique Taxpayer Reference) number. This is issued by HMRC and shows that they are registered as self-employed for tax purposes.

You should ask your PA for their UTR number and keep a record of it. This helps make sure that tax and National Insurance are being paid correctly.

It is very important that your PA is genuinely self-employed. If HMRC finds that a PA is not actually self-employed, there may be extra tax or National Insurance to pay, and the PA might need to become an employed worker. KCIL can guide you on how to make sure everything is correct.