Why as a PAYE employee do I have to pay more tax than a self employed person?

OK, dealing with the points you have raised: Self-employed people can only deduct costs that are wholly and necessarily spent on their business. So phones - yes if they use their phone for business calls. If you needed a mobile for your job then your employer could provide one to you at no cost to you. Suits - almost never, any deduction only applies to specific working or safety clothing. Yes they pay their final tax bill at least a year after the money has been earned but, at the same time they make payments on account of an estimate of the tax that will be due on the current year's profits. So they pay part of it in advance. Do you not think you are quite lucky that someone is calculating your tax for you and sending it, on your behalf, to the Inland Revenue? That someone, of course, is quite likely to be self employed and does not get paid for this. It is probably being done during his spare time. Then he will probably have to pay an accountant to work out his own tax. As someone has already written - if you think it is so great to be self employed then try it. See for yourself if these, alleged, tax breaks do actually compensate you for the risks, worries and unpaid overtime.

As an employee, self employed persons would have the worry of making sure there was enough work for you and themselves and also that are enough moneys coming in to cover their costs. Self employed people have to pay for all the businesses utilities bills whereas an employed person doesn't have this worry. A mobile phone for an employee will be paid by a company if it for business purpose but if it's personal then that is your own bill to pay. Also an employee doesn't have a whopping big VAT tax bill to pay every quarter!

Because you are employed by a company and extras like mobile phones or travel should be covered by them and they get the tax breaks on it. if you were self employed you would be responsible for these and other costs and therefore eligible for the tax breaks. You cannot expect to get tax breaks on your personal mobile phone!

Well surely a self employed person would also be liable for corporation tax or some such thing. Did you know that if you are paying into a certain type of pension you can lower your NIC contribution percentage?