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  I can see many problems for self employed people who have peaks and troughs in their work throughout a normal year with everything calculated on a monthly basis rather than the traditional tax year. Many jobs are seasonal - peaking in the Summer or at Christmas. My window cleaner probably does well on dry days in Spring, Summer and Autumn but he takes most of the 6 weeks holiday off to take his kids places, then in Winter the weather reduces his working days.
  
  We will have to see how it all works in practice but many self employed have already calculated that they will lose out.

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