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I gave up a partnership in 1997 and became a freelance for 10 years before retiring entirely. I was offered PAYE employment on occasions but always preferred being a freelance. There was I felt, something psychologically different about the arrangement. If the employer stepped out of line I could move on. I heard of one person who charged double time for a particular firm because they were allegedly unpleasant. And told them why, and got paid! It was paid cash on the barrel every Monday morning! In the early days I was self-employed – which had its advantages – it meant (inter alia) I could save up the annual tax & NI at 4-5% p.a. In later years I was a new fangled hybrid self-employed person. My agency debited tax and NI but I got none of the employee benefits. It’s the new thing I believe. People are – employed – or self employed – or pretend employed (only HMRC & employment lawyers could come up with this). Anyway, the idea of being an employee made me shudder.

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