Microentrepreneur limits and taxation

My husband has a service-based microentrepreneur business that he set up in 2022, which we want to confirm that we are staying within the earnings limits for a microentrepreneur. His income varies wildly from year to year but we are quite keen to stay as microentrepreneurs. We’d also like some confirmation on how tax will be calculated as we have yet to receive a bill.

1. His Siren/Siret paperwork came through on 22nd June, 2022 but the ‘Mise a jour effectuee’ section at the bottom has 1/4/2022 as the ‘creation de l’enterprise au repetoire Sirene’. Does this mean that our earnings cap is prorata from the 1st April? If so I assume this means that his ceiling last year was 275/365 of 77,700 (about 58,540)? Is this correct?

2. It looks like this year will be a bit of a bumper year for him so unless he starts turning down work he will exceed the 77,700 this year, but from your previous posts I believe he could still stay a micro entrepreneur unless he also exceeds 77,700 the following year (2024). Is that correct? If that is OK is there a limit on how much he can exceed the cap by in a single year?

3. Does this rule always require 2 consecutive years of exceeding the limit or is it just the 2nd time exceeding the limit? I.e. if we exceed in 2023, stay under in 2024, but again exceed in 2025 is that OK?

4. Does exceeding the 77,700 limit affect how taxation works? Is it still calculated on revenue reduced by 34%? We’d like to make sure we set this aside as he hasn’t been in business long enough to pay as he goes yet.

5. Finally, from what we’re seen from previous posts on your site, it’s a good idea to derive income from more than one client, to avoid the appearance of disguised employment. So far, my husbands income has come from just one client but we have the option to invoice our own UK consultancy company, which would be a second client. Obviously, we’d be paying double taxation (i.e. in both the UK and France) on the invoiced amount, but that aside, do you think this would help avoid the appearance of disguised employment?

Thanks!