Self-employment and football: why you cannot play rugby on a football pitch
Being self-employed in the UK is very much like playing a game of football.
Football is governed by a clear and established set of rules. Everyone involved knows them. The players on the pitch understand them. The managers plan around them. The fans expect them to be applied consistently. You cannot play a successful game of football by deciding, halfway through the match, to apply the rules of rugby instead.
Self-employment works in exactly the same way.
Football has rules, and so does self-employment
In football, the rules define what is allowed, what is not, and what happens when those rules are broken. The referee is responsible for enforcing them. Sometimes decisions are unpopular. Players, managers, fans, and investors may disagree with a call, but that does not make the decision wrong.
There are also moments when VAR is used. A situation is reviewed in detail to check whether the rules of the game have been followed. If they have not, consequences follow. Yellow cards and red cards affect not just the individual player, but the whole team, the match outcome, the supporters, and those with a financial interest in the club.
Self-employment operates in the same way.
The benefits of choosing to play the self-employment game
Choosing to be self-employed does bring real advantages, which is why many clinicians and professionals are drawn to it.
Being self-employed gives you greater control and autonomy. You decide how, when, and where you work. You choose your clients and shape the way you deliver your services. For many people, this flexibility is the single biggest attraction.
There is also the potential for higher earnings. Your income is not capped by a salary band. As your skills, reputation, and efficiency increase, so can your earnings. You can raise fees, diversify services, or scale your work in ways that are rarely possible in employed roles.
Self-employment can also be more tax efficient when managed properly. Legitimate business expenses can be offset before tax is calculated, including use of home as an office, equipment, professional fees and indemnity, training and CPD, and business-related travel. This requires good record keeping and discipline, but it can make a meaningful difference.
You also gain choice over clients and workload, flexibility in career direction, and a clear link between effort and reward. Many self-employed people experience accelerated personal and professional growth because they must develop decision-making, planning, communication, and resilience. There is often less exposure to organisational politics and rigid hierarchies.
These are genuine benefits. But they only exist because the rules exist.
With benefits come rules and responsibilities
Self-employment is not simply a tax arrangement. It is a legal status defined by UK law and overseen by HM Revenue & Customs.
When you are genuinely self-employed, you accept full responsibility for the success or failure of your work.
You are responsible for outcomes. If work is unsatisfactory, you correct it in your own time and at your own expense. There is no employer absorbing that risk for you.
You work for multiple clients, or at least have the freedom to do so. You are not financially dependent on a single organisation.
You control how, where, and when you work. You are not managed or supervised in the way an employee would be.
You can hire others at your own expense or send a suitably qualified substitute where appropriate. Any associated costs are yours, and you remain responsible for the standard of work delivered.
You provide the main items of equipment needed to do your work.
You agree a price, invoice for your services, and carry the risk of non-payment. You are not paid a wage or salary, and you are not paid simply for attendance.
You sell goods or services with the intention of making a profit. That also means accepting the possibility of earning less, or even making a loss.
You meet all tax and legal obligations. You register with HMRC, submit Self Assessment tax returns, pay Income Tax and National Insurance, and keep accurate records.
You arrange your own insurance, indemnity, pension planning, and protection for periods of illness or absence.
This is the game you are choosing to play.
HMRC as referee and VAR
When working as a self-employed contractor, both the clinician and the practice must understand the rules of the self-employment game.
HMRC acts as both referee and VAR.
There may be occasions where a tax investigation takes place and self-employed status is challenged. At that point, you must be able to demonstrate, clearly and unambiguously, that you are genuinely self-employed.
This is where discomfort often arises.
Many people do not like the rules. Not being paid for failed-to-attend appointments or late cancellations. Being responsible for sourcing and funding a locum during extended leave. Carrying the cost of putting right unsatisfactory work.
However, not liking the rules does not mean they do not exist.
If the rules are found not to have been followed, metaphorical yellow cards or red cards may be issued. Back tax may be due. Crucially, if a clinician is deemed to be employed rather than self-employed, the practice becomes responsible for paying the back tax. The risk falls to the practice.
Why some practices insist on robust contracts
Some principals have a higher tolerance for risk and are prepared to play fast and loose. Others are not. Many choose to run their practice strictly by the rules to protect both themselves and their clinicians from unfavourable outcomes.
This is why self-employed agreements often include clauses such as:
- You are responsible for the cost of putting right failed treatment
- You are responsible for sourcing and funding a locum if you are absent
- You are not paid for patients who do not attend
These are not unreasonable or punitive clauses. They are there to ensure the correct rules are being applied.
If these clauses feel deeply uncomfortable, it may be that self-employment is not the right game for that particular relationship.
Choosing a different game
There are alternative arrangements. Employment, worker status, and room rental are all valid options. They are simply different games, with different rules and responsibilities. Rugby, American football, and Australian rules all have structure, clarity, and enforcement, but you cannot mix their rules with football and expect the game to work.
Whichever game you choose, everyone involved must understand the rules and agree to play by them.
Nobody wants a red card. Nobody wants to end up in the sin bin. And nobody benefits from pretending the rules do not apply.
The core principle
Self-employment is built on independence, choice, and accountability.
You gain flexibility and autonomy, but in return you accept financial risk, responsibility for quality, responsibility for compliance, and responsibility for sustainability.
Understanding the rules does not weaken your position. It protects it.
For further clarity, HMRC guidance can be found here:
https://www.gov.uk/working-for-yourself
I trust this helps explain why self-employed agreements contain clauses you may not like, but need to be there. Just because we do not like the rules does not mean they should be ignored.
