What business expenses has she got except her broadband and phone though? It’s not like she’s a tradesperson buying materials etc. she’s got duck all business expenses and with that income, surely she’d be on 40% tax plus NI plus her management cut. Doubt she’s bothering to pay into a pension but that would be another cost. I reckon she’s lucky to have £3K in her hand each month which doesn’t go far really. I know cos I get around that figure myself after deductions and it comfortably covers my mortgage, food, kids etc but doesn’t leave a great deal at the end of the month. And I have a partner who earns as well and we don’t have a huge mortgage or debts to pay out either.