Briefly explain the basis by which partners are assessed in respect of their share of a partnership trading profit

Anne and Betty have been in partnership since 1 January 1997 sharing profits and losses  equally. On 30 June 2020 Betty resigned as a partner and was replaced on 1 July 2020 by Chloe . The profits were then split in the ratio of 2:1 between Anne and Chloe. The partnership's trading profit is as follows:
£
Year ended 31 December 2020 60,000
Year ended 31 December 2021 72,000
Anne and Betty each have unrelieved overlap profits of £3000

Calculate the trading profit assessment of Anne, Betty and Chloe for 2020/21 and 2021/22.