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Sam, Accountant
Category: UK Tax
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I have a client whos you child is going to be ding some modelling,

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I have a client who's you child is going to be ding some modelling, they have been told that the child will need to be self employed and I was wondering if they therefore have their own personal allowance?



Thanks for your question


Yes they do have their own personal allowance and are considered liable for tax consideration from birth, whereas National Insurance does not become a valid charge until they reach 16.





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