Tax on temporary work

Son has a zero hours contract working in a theatre and pays PAYE through this job. Has a temporary contract for performing arts with a Health Board, who want him to be self employed for the purposes of payment. Does he need to supply the Health Board with any tax info (payment will be via invoice which he will submit to them fortnightly) ? They are saying he needs to provide info, but not being specific about what that is. This is in Scotland in case that is relevant.

Hi,

As they are asking him to be treated as self employed, he will need to register for Self Assessment and it is likley that it is his Unique Taxpayer Reference (UTR) that they require for them to make payment.

Thank you.

Thanks for advice. Came to that conclusion looking at other posts so have already applied for a UTR.