You have recently been appointed an apprentice, your manager has given you the following scenario to review and provide advice to the client.

Rajah is a UK resident with different sources of income. He works part$-$time as an IT consultant for a small number of clients, on a project management basis. A separate contract is drawn up for each project, specifying the deadline, expected output and the fee to be paid. Rajah uses his own laptop when necessary and works from home most of the time.

Rajah also works two days a week for a nearby local hospital. He is given an office at the hospital, where he is required to be present between $8$ a$.$m$.$ and $6$ p$.$m$.$ In addition, the hospital provides $10$ fully paid days off in the year and allows Rajah to invoice the hospital for the days even when he is sick.

Rajah$$s wife Amandeep is a hygienist working in the local dentist's practice. Amandeep joined the practice on $6$ July $2022.$ Her gross pay for the year is $59,080$ and income tax of $17,950$ was deducted via PAYE.

Amandeep was provided with a Toyota hybrid electric company car on $6$ July $2022.$ The car has a list price of $30,000,$ an official CO$2$ emission rate of $29$ grams per kilometre and an electric range of $129$ miles.

On $6$ October $2022,$ she was provided with a diesel$-$powered Mercedes with a list price of $32,800,$

an official emission of $96$ grams per kilometre. The car meets the RDE$2$ standard.

On $6$ August $2022,$ the practice lent Amandeep $27,000$ at an interest rate of $0\mathrm{.}5\%$ p$.$a$.$ Amandeep repaid $18,000$ of the loan on $6$ March $2023.$

Her employer paid for all the running costs of both cars, but Amandeep contributed $150$ per month for the private use of the Mercedes car. She reimbursed her employer for all of the private fuel used by the Toyota $($but not the Mercedes car$).$

Amandeep is also provided with a mobile phone and is allowed to use this for both business and private calls. The practice did not have to pay for the telephone itself but paid the call charges of $391$ during the year of which $128$ related to private calls.

On $6$ January $2022,$ the dentist practice lent Amandeep $26,000$ The full amount of the loan $($which carried interest at a rate of $1\mathrm{.}5\%$ a year$)$ was outstanding on $6$ April $2022.$ Amandeep repaid $8,000$ of the loan on $1$ July $2022$ and paid interest to her employer of $250.$

Amandeep's other income for $2022-23$ consisted of gross pay from her previous employer of $17,662($PAYE $3,210),$ dividends received of $4300$ and ISA interest of $24$

Rajah also has the following income for the year $2022/23.$ Rajah$$s income after deducting allowable expenses $88,500.$ He also paid PAYE of $7,250.$

Required:

A$.$ Discuss and apply the criteria that may be used to determine whether Rajah should be regarded as employed or self$-$employed$-$ supported by case law. You should confine your answer to the information given in the question.

B$.$ Prepare an income computation for Amandeep for the tax year $2022-23.$ If any of her income is not taxable explain why this is the case, where there is more than one method, show all available options and advise on the best option to choose. Show all your calculation

C$.$ Assume Rajah is to be treated as self$-$employed, calculate his class $2$ and class $4$ national insurance contributions and income tax liability for $2022/23$ and state the due date for POA. Advice on what POA means and consequences for not paying on time. Show all your calculations