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12.3.1 Self-employment


A client may be engaged in 'self-employment' even if the business activity is unprofitable, e.g.:

  • a barrister establishing a practice
  • a person establishing a small business during its start-up phase.

Self-employment does not, however, encompass hobby activities yielding a small income. The distinction between self-employment and hobby activities is drawn on the facts of the case.