Every benchmark, rate, and threshold used in 3DMAI tools is sourced from a named UK authority. This page lists them. If a rate has changed and you notice a discrepancy, email us at hello@3dmai.co.uk.
These rates are applied automatically across the Late Payment, Headcount, VAT Planner, and P&L tools. They are reviewed quarterly against HMRC publications.
| Rate / threshold | Current value | Source | Last reviewed |
|---|---|---|---|
| Statutory late payment interest | 8.5% p.a. | Bank Rate (5.0%) + 8pp — Late Payment of Commercial Debts Act 1998 | Q1 2026 |
| Fixed late payment compensation | £40 / £70 / £100 | <£1,000 / £1,000–£9,999 / £10,000+ — HMRC Late Payment Act | Q1 2026 |
| Employer NI rate | 15.0% | Above £5,000 secondary threshold — HMRC, effective April 2025 | Q1 2026 |
| Employer NI secondary threshold | £5,000 p.a. | HMRC, effective April 2025 | Q1 2026 |
| Minimum auto-enrolment pension | 3% employer | The Pensions Regulator | Q1 2026 |
| National Living Wage (25+) | £12.21/hr | HMRC / Low Pay Commission, April 2025 | Q1 2026 |
| National Living Wage (25+) | £12.21/hr | HMRC / Low Pay Commission, April 2025 | Q1 2026 |
| VAT standard rate | 20% | HMRC | Q1 2026 |
| VAT registration threshold | £90,000 | HMRC, 2024–25 | Q1 2026 |
| Corporation tax (profits ≤£50k) | 19% | HMRC | Q1 2026 |
| Corporation tax (profits >£250k) | 25% | HMRC | Q1 2026 |
The Supplier Radar and Import Cost Calculator tools use these rates for indicative GBP conversion. They are approximations for relative comparison only. Always use a live rate for actual procurement decisions. For the most accurate comparison, enter a landed cost in GBP directly.
| Currency pair | Approximate rate used | Note |
|---|---|---|
| GBP/USD | 0.79 | Indicative only — use XE.com for live rates |
| GBP/EUR | 0.86 | Indicative only |
| GBP/CNY | 0.11 | Indicative only |
| GBP/INR | 0.0095 | Indicative only |
| GBP/TRY | 0.024 | Indicative only |
| GBP/VND | 0.000031 | Indicative only |
| GBP/BDT | 0.0069 | Indicative only |
Used in the AI Business Review, Competitor Analysis, and Portfolio Profit Analyser as reference points for gross margin by sector. These are median ranges from ONS data and industry surveys. Your business may legitimately sit above or below these ranges.
| Sector | Typical gross margin range | Source |
|---|---|---|
| Retail (product) | 35–50% | ONS Annual Business Survey, BRC Retail data |
| Manufacturing | 25–40% | ONS Annual Business Survey |
| Wholesale/distribution | 20–35% | ONS Annual Business Survey |
| Professional services | 55–75% | ONS Annual Business Survey |
| Construction / trades | 25–40% | Federation of Master Builders data |
| Food & hospitality | 60–75% gross / 5–15% net | UK Hospitality benchmarking |
| E-commerce (UK) | 30–50% | IMRG / Retail Economics |
| Software / SaaS | 65–85% | SaaS Capital UK benchmarks |
Country risk scores in the Supplier Radar tool are based on a composite of political stability, supply chain disruption risk, and trade relationship with the UK. Sources used: World Bank Governance Indicators, UK Government trade risk assessments, and Dun & Bradstreet country risk ratings. Scored 1 (highest risk) to 10 (lowest risk) on a relative basis.
| Country | Score | Basis |
|---|---|---|
| United Kingdom | 9 | Domestic supply, no trade barriers, full legal recourse |
| Germany / Japan | 9 | Stable political environment, strong rule of law, reliable trade partners |
| United States / South Korea | 8 | Strong institutions, minor currency / tariff exposure |
| Italy / Spain / Portugal / Poland | 8 | EU trade partner, established supply chains |
| Taiwan | 6 | Geopolitical exposure to China, critical semiconductor supply chains |
| China | 4 | Tariff uncertainty, IP risk, political tension with Western trading partners |
| India / Vietnam / Mexico | 5–6 | Growing trade partners, moderate political stability, improving infrastructure |
| Turkey | 5 | Currency volatility, political uncertainty, EU relationship strained |
| Bangladesh / Pakistan | 3–4 | Political instability, labour rights risk, extreme weather exposure |
| Statistic | Value | Source |
|---|---|---|
| Outstanding late payments to UK SMEs | £23.4bn | Federation of Small Businesses, 2024 |
| Average payment time, large to SME | 52 days | UK Government Payment Practices data, 2024 |
| SMEs threatened by late payment | 1 in 4 | FSB Late Payment Report, 2024 |
| SMEs as % of UK businesses | 99.9% | ONS Business Population Estimates, 2024 |
We review all rates and benchmarks quarterly, or immediately when a significant change is announced (e.g. Budget, MPC rate decision, April tax year updates). The last full review was Q1 2026.
If you believe a figure on this page or in a tool output is incorrect, please email hello@3dmai.co.uk with the specific tool, figure, and source you believe should be used. We take accuracy seriously and will respond within one working day.