If you are lucky you might be able to persuade a flying club to pay you as if you are self employed and you sort your own tax out. There are however problems if you only instruct at one place as you need more than one source of income to be self employed. Also, if the people ring the flying club and book a lesson and get allocated to you, they are not really booking you, are they? This is a rough gist of what I was told. If you want more detailed info, ask an accountant!
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"Take-off is optional, Landing is mandatory"