In calculating deductions for notional income tax the decision
maker should
1) make deductions for any income tax for which the person is
liable in calculating normal weekly earnings
and
2) calculate all deductions for income tax on a notional
basis based on the person's chargeable income
and
3) take no account of any evidence of actual tax liability or
self-employed earnings which the application might provide
and
4) calculate the deduction for notional income tax using the
tax allowances and tax rate in force for the tax assessment year (6
April to 5 April) in which the application was made.
