| Profit Band | Tax Rate | Notes |
|---|---|---|
| £0 – £50,000 | 19% | Small Profits Rate |
| £50,001 – £250,000 | Tapered | Marginal relief applies |
| £250,001+ | 25% | Main rate |
| Profit Band | Tax Rate | Notes |
|---|---|---|
| £0 – £50,000 | 19% | Small Profits Rate |
| £50,001 – £250,000 | Tapered | Marginal relief applies |
| £250,001+ | 25% | Main rate |