Yeah it sounds v annoying. I know Equity have been complaining about it because for actors in particular it will be a nightmare as their accounts are already very variable year to year let alone quarter to quarter
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It's tax on account with variable income that is a complete nightmare - one never really knows how much to save, and if one is expecting to earn more money in the next period (hurrah!) then the amount of income that has to be set aside to cover payment on account can be very difficult to manage.
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