Hypothecated or not, tobacco tax still pays for the NHS in the UK but not in the US.
Everyone does not pay 9% either, for example class 2 NIC’s paid by self-employed people are £2.50 a week, but I do agree taxation is far too high in the UK, but when I lived in California I was barely any better off.
Now I’m back in the UK I pay myself a salary equivalent to the annual tax free allowance and the rest in dividends at a much lower tax rate than PAYE income tax, but I realise not everyone can do that.
If you have need of an accountant, perhaps you should consider becoming a company? :)
My main job I do the same - pull a tiny salary and take the rest in dividends from the company.
The secondary job I get paid directly. It started small but expanded quite quickly, meaning it is probably a good idea to incorporate for that job too (wildly different to my main business).
Having two income streams is a bit of a headache at times!