UK Agency Profit Calculator (Enhanced)

Input Parameters

Revenue Type

Total Revenue (Bill in USD)

Revenue ($) – Monthly $40,000 / £31,200

Owner-Handled Work

Include owner-handled work?

Currency Conversion

Display Currency Dual

Exchange Rate (GBP per USD) 0.78

Developers

Number of Developers 2

Developer Fee (%) 70%

Monthly Cost per Developer ($) $100 / £78

Payment Fees

Direct Payment Fee (%) – Applied to both owner and developer revenue 3.2%

Indirect Payment Fee (%) – Agency cost (applies to developer revenue) 1.7%

Deduct direct payment fees from developer earnings

Expenses (in USD)

Monthly Fixed Costs ($) $1,000 / £780

Annual Extra Expenses ($) $10,000 / £7,800

UK Corporation Tax Information

Tax rates applied based on 2023/24 UK tax rules:

Small profits rate: 19% for profits up to £50,000
Main rate: 25% for profits over £250,000
Marginal relief: Applied for profits between £50,000 – £250,000

Financial Summary

Total Annual Revenue: $0 / £0

Total Annual Costs (Developers): $0 / £0

Combined Pre-Tax Profit: $0 (pre-tax)

Corporation Tax: $0 / £0

Final Post-Tax Profit: $0 / £0

Monthly View

Annual View

Tax Breakdown

Monthly Financials

Item	Amount ($ / £)
Monthly Developer Revenue	$0 / £0
Monthly Owner Revenue	$0 / £0
Developer Base Fees	$0 / £0
Direct Payment Fees (Dev)	$0 / £0
Developer Net Payout	$0 / £0
Developer Fixed Costs	$0 / £0
Indirect Payment Costs	$0 / £0
Fixed Operational Costs	$0 / £0
Extra Monthly Expenses	$0 / £0
Total Developer Costs	$0 / £0
Monthly Developer Profit	$0 / £0
Monthly Owner Net (after direct fee)	$0 / £0
Total Combined Pre-Tax Profit	$0 / £0
Monthly Corporation Tax	$0 / £0
Monthly Final Post-Tax Profit	$0 / £0

Annual Financials

Item	Amount ($ / £)
Total Annual Revenue	$0 / £0
Annual Owner Revenue	$0 / £0
Annual Developer Revenue	$0 / £0
Developer Base Fees	$0 / £0
Direct Payment Fees (Dev)	$0 / £0
Developer Net Payout	$0 / £0
Developer Fixed Costs	$0 / £0
Indirect Payment Costs	$0 / £0
Fixed Operational Costs	$0 / £0
Extra Annual Expenses	$0 / £0
Total Developer Costs	$0 / £0
Annual Developer Profit	$0 / £0
Annual Owner Net (after direct fee)	$0 / £0
Total Combined Pre-Tax Profit	$0 / £0
Annual Corporation Tax	$0 / £0
Annual Final Post-Tax Profit	$0 / £0

UK Corporation Tax Breakdown

Tax Detail	Value
Taxable Profit	$0 / £0
Tax Rate Category	-
Lower Rate (19%)	£50,000
Upper Rate (25%)	£250,000
Effective Tax Rate	0.0%
Corporation Tax Due	$0 / £0
Tax Calculation Method	-

How UK Corporation Tax is Calculated

For the 2023/24 tax year:
Profits up to £50,000: 19% flat rate
Profits over £250,000: 25% flat rate
Profits between £50,000–£250,000: Marginal relief applies

Marginal Relief formula: Profit × 25% - ((£250,000 - Profit) × (19% ÷ 25% × 3%) × (Profit ÷ £250,000))