To ensure a person does not benefit from more tax relief (tax
allowances and lower rate tax band) than entitled to, consider any
other earnings when calculating notional tax deductions
Note As a special concession, an employed earner who also
has earnings from self-employment, may pay all income tax as a S/E
earner. If no income tax has been deducted from earnings as an
employed earner, do not deduct any when calculating earnings for
WFTC/DPTC purposes
