
How to Become a Contractor
Learn how to become a contractor in the UK, including how to register, set up your business, find work, and meet legal and tax requirements.
How to Become a Contractor
Becoming a contractor in the UK can be a rewarding step, offering more control over your working life, the opportunity to increase your earnings, and the freedom to choose your projects. Contractors are typically self-employed individuals or limited companies hired by businesses on a temporary or project basis, often working in construction, IT, engineering, healthcare, and other skilled industries.
If you're considering making the move into contracting, this guide will walk you through the process, including legal steps, registration requirements, and practical advice to help you succeed.
1. Decide on Your Structure: Sole Trader or Limited Company
One of the first steps is deciding how you will operate. Most contractors choose between working as a sole trader or setting up a limited company.
Sole Trader
This is the simplest option. You run the business as an individual and are personally responsible for all liabilities.
Easier to set up and manage
Fewer reporting requirements
Profits are taxed as personal income
Limited Company
A more tax-efficient route for many contractors, but with more admin.
The company is a separate legal entity
You are paid through a mix of salary and dividends
Corporation tax applies to company profits
More professional appearance to clients
If you are unsure, it’s worth speaking to an accountant to determine which route suits your situation and earning potential.
2. Register with HMRC
Once you’ve chosen your business structure, you need to register it:
Sole traders must register for Self Assessment with HMRC
Limited companies must register with Companies House and HMRC for Corporation Tax
You will receive a Unique Taxpayer Reference (UTR), which you’ll use when filing tax returns.
3. Get the Right Qualifications and Experience
Contracting often involves specialised skills, so having recognised qualifications, certifications, or trade body memberships will improve your credibility and job prospects. Depending on your industry, you may also need:
CSCS card (Construction)
Gas Safe registration (Gas engineers)
CQC registration (Healthcare)
Accreditations such as ISO, CHAS, or SafeContractor
Keep your training up to date and maintain a strong portfolio or CV that showcases your expertise.
4. Open a Business Bank Account
If you’re setting up as a limited company, a business bank account is a legal requirement. Even as a sole trader, keeping your business and personal finances separate will make managing your taxes and expenses much easier.
Compare accounts from high street banks and digital providers to find the best fit for your needs.
5. Arrange Business Insurance
Clients will often require you to have certain types of insurance in place before awarding you a contract. Common policies for contractors include:
Public liability insurance
Professional indemnity insurance
Employers’ liability insurance (if you hire staff)
Tool or equipment insurance
Contractor all risks insurance (for construction trades)
Prices vary depending on the industry and level of risk, but insurance is essential for protecting both you and your clients.
6. Understand Tax and Legal Responsibilities
As a contractor, you are responsible for managing your own tax and legal obligations. This includes:
Filing Self Assessment or Corporation Tax returns
Paying Income Tax, National Insurance, or Corporation Tax
Registering for VAT if your turnover exceeds the threshold (£90,000 as of 2024)
Staying compliant with IR35 legislation if you work through a limited company
IR35 is especially important for contractors working through an intermediary for one main client. It affects whether you pay tax as an employee or as a contractor. Seek expert advice if your work involves long-term contracts.
7. Find Work and Build Your Client Base
There are many ways to find contracting work:
Job boards such as Indeed, CV-Library, or Reed
Industry-specific recruitment agencies
Networking events and trade shows
LinkedIn and online portfolios
Freelance platforms like PeoplePerHour, Upwork, or Bark (depending on industry)
To stand out, build a professional presence online. A simple website showcasing your services, testimonials, and past projects can help potential clients trust your capabilities.
8. Set Your Rates and Terms
Decide how much to charge for your services. Consider:
Your skills and experience
Market rates in your industry
Costs including tax, insurance, travel, and admin
Whether you are charging by the hour, day, or per project
Be clear on your payment terms (e.g. 14 or 30 days), and consider using contracts or terms of service to protect both parties. Templates are widely available, or you can have a solicitor review your documents for peace of mind.
9. Keep Good Records
From invoices and expenses to mileage and receipts, keeping accurate financial records will make tax season far less stressful. You can use:
Spreadsheets
Accounting software (such as QuickBooks, Xero, or FreeAgent)
A bookkeeper or accountant
Keeping on top of your paperwork also helps if HMRC decides to audit your accounts or check your IR35 status.
Final Thoughts
Becoming a contractor involves more than just leaving your current job and picking up freelance work. It requires planning, compliance, and a willingness to manage your own business affairs. But for many, the flexibility and potential rewards make it well worth the effort.
With the right setup, support, and strategy, you can build a successful contracting career on your own terms.