Those words, I believe from a set-assessment advert, keep reverberating around my brain.

Currently I’m study towards my third CII exam – RO3 – Personal Taxation.

You have to wonder why it needs to be so complicated, other than to provide work for accountants and HMRC!

Does NI really need be separate to income tax, and have different thresholds, when in reality it al goes into the same pot?

Maybe I’ll feel different when I’ve passed the exam, but it’s proving a slog!

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