Sole Trader vs Ltd Incorporation Comparison

Compare four no-other-income structures side by side: sole trader, Ltd single director (no EA), Ltd single director (with EA), and Ltd with spouse (50/50).

Inputs

Simple assumptions only for this first version.

Profit and tax year

When a tax year is selected, it is used directly. Year end is only used if tax year is blank.

Fixed assumptions

Director salary £12,570. Spouse salary £12,570 in the 50/50 scenario. No other income, no pensions, no loans.

Results

Net extraction after all modeled taxes.

Best scenario: -
Scenario Net Total tax Delta vs sole trader