Corporation tax with marginal relief
Between £50,000 and £250,000 of profit you pay an effective 26.5% on every extra pound — higher than the headline 25%. This shows you where you sit.
Associated companies share the £50,000 and £250,000 limits between them, which pushes smaller companies into marginal relief sooner.
Director's salary and dividend split
For a director-shareholder taking everything out of the company. Uses the 2026/27 dividend rates, which went up 2 points in April 2026 — this is the calculation most worth redoing this year.
Assumes all remaining post-tax profit is paid out as dividends, and that this is your only income.
Sole trader income tax and National Insurance
Income tax plus Class 4 NI on your profit for 2026/27, with an indication of what to put aside each month.
Other income uses up your personal allowance and basic rate band first, so it pushes your trading profit into higher bands.
What an employee really costs
Employer National Insurance at 15% now starts at just £5,000 of pay, so the gap between the salary you offer and the money that leaves the bank is wider than it used to be.
Pension is shown on full salary. If you use the qualifying earnings basis instead, the contribution will be lower — we can run your actual figures.
VAT — add it or strip it out
Standard rate 20%, reduced rate 5%. Registration is compulsory once taxable turnover passes £90,000 in any rolling twelve months.
These tools give an estimate using 2026/27 rates for England, Wales and Northern Ireland. They make simplifying assumptions and cannot account for your full circumstances — student loans, benefits in kind, pension relief, Scottish rates, associated company nuances and much else. Please do not file anything on the strength of them.