What to know before you decide
Agency work is not always self-employment
A nurse or allied health professional may be paid through PAYE by an agency or umbrella even while describing the work as freelance. Check payslips and contracts before registering a business or treating all receipts as untaxed income. If you also see patients privately, those receipts may need separate self-employment records and tax reporting.
Expense relief follows the rules for your role
The same travel or training cost can receive different treatment depending on employment status and its purpose. Professional registrations, equipment, uniforms and room rental should be reviewed, not claimed automatically. VAT exemption for private healthcare also depends on professional registration and the nature and purpose of the service; a professional title alone does not settle every supply.