Can a freelance work for just one client?
For Her Majesty’s Revenue and Customs (HMRC – what used to be known as the Inland Revenue) to consider you to be self-employed/freelance, it helps if you work for a number of clients. If you work for only a few or even just one, HMRC may decide that you should be on the company payroll, with National Insurance and PAYE deductions. As far as HMRC is concerned, attaining self-employed status (and keeping it) can be a minefield – check out its Employment Status page.