Important:
This answer is based on tax law for the tax year ending 28 February 2020.
Answer:
Because the individual, wanting to be registered as a micro business, carries on the trade as a sole proprietor, there will be no employer / employee relationship. There is therefore no employees tax on the drawings and he will be 'taxed' on the taxable income, before the drawings are taken into account. Once registered as a micro business, and we accept he meets all the requirements, the tax will be based on the taxable turnover.