tc,
STOP DIGGING!
For info about income tax try:
http://www.paypershop.com/news-cat/inctax-trat.html
Basically
From 6 April 2003,
the threshold up to which the starter rate of tax applies and from which the basic rate of tax applies increases from £1,920 to £1,960
the threshold up to which the basic rate of tax applies and from which the higher rate of tax applies increases from £29,900 to £30,500.
So the answer to the question to cyclic is NO!
I take it you are in the business for the money only ?
(was it the only business you could get in to?)
SS
p.s In case you didn't know, the lemming thing is only a myth. Try reading Attenborough.