The jump from 20% to 40% tax at just over £50k feels quite blunt – is the system missing a middle band?

I’ve been thinking about the jump from 20% to 40% income tax once earnings exceed £50,270 (entering the higher rate band), and whether the current structure still makes sense given wage growth and cost pressures.

I appreciate that when you factor in NI the marginal change is smaller, and that the system is designed to be progressive, but it still feels like quite a blunt step rather than a gradual transition.

One idea I had was introducing a 30% band between £50,271–£100,000 to smooth that out. The aim wouldn’t be to change the overall progressivity of the system, but to create a more gradual progression between bands.

I’ve put together a petition around that idea (link below), but I’m genuinely more interested in whether this makes sense structurally, or if there are better ways to approach it (e.g. adjusting thresholds, tapering, or something else entirely).

https://petition.parliament.uk/petitions/750780

Very open to being challenged on this — keen to understand where it does or doesn’t hold up. All thoughts genuinely welcome.