I am currently an independent consultant, however at the moment 80% of my income does come from a single client. This is because I have not yet found more clients. I am not sure if I am to be treated as an employee based on what I have found out so far. I would strongly prefer (for client and me) to be treated as an independent consultant for tax purposes. Can I register for provisional tax as an independent consultant?
Some more information: - I'm on retainer with one client for an average of 2 days per week (16 hours per week) since March 2016. - I bill monthly as a sole prop, highlighting the work I have completed and invoice a set amount as per the retainer agreement - I receive a mix of ad hoc tasks and set projects - I am free to pursue other clients where there's no conflict of interest - I have had one small paid project with second client - I work from home - I do not have set working hours, am not supervised and don't need to apply for leave. - I provide all my own equipment