Hi Steve,
Thank you for your comment. I do plan to get formal qualifications in future and am planning to get as much training as possible. I did learn a lot while working in this field and was thinking i can start working for myself while studying to get those qualifications.
I may seem unexperienced and yes i still have a lot to learn as i am a perfectionist but i have asked these questions as i am not 100% familiar with the uk law regarding this. I have never thought about working for myself before and never though to do any research about it.
I have since then contacted hmrc and they are guiding me how to become an agent. I mainly want to deal with tax returns and a few other small things at the beginning and extend my services as i get qualified and trained.
You have been very helpful. Thank you.