Adjusted Net Income Calculator UK
Adjusted Net Income Calculator UK
Quick answer
Your adjusted net income is about £100,000 from £100,000 of taxable income before allowance.
You are below the personal allowance taper. For Child Benefit, this is at or above the full charge point.
Uses the inputs below. Salary sacrifice, pension payments and Gift Aid can all change this number.
Adjusted net income
Adjusted net income is not the same as take home pay. Salary sacrifice, personal pension contributions and Gift Aid affect the calculation differently.
2026/27 rates · Last checked · Sources in page details
How it is built
Thresholds to watch
Over £60k
Crossed
High Income Child Benefit Charge can begin.
At or above £80k
Reached
Child Benefit is usually fully repayable through HICBC under current rules.
Over £100k
At threshold
Personal allowance taper begins.
At or above £125,140
Not reached
The standard personal allowance is fully removed.
Useful next routes
Estimates onlyShowHide
Calculations use HMRC published rates for education and illustration. They are not regulated financial, tax, or legal advice. Verify against your own tax position before filing or making financial decisions.
What is adjusted net income?
Adjusted net income is broadly total taxable income before personal allowances, less certain pension contributions, Gift Aid donations and reliefs. It is not take home pay. The simplified calculator above focuses on the common employee, pension and Gift Aid adjustments that affect Afterax users.
Why £60k to £80k matters for Child Benefit
The High Income Child Benefit Charge starts when the higher earner's adjusted net income is over £60,000 and usually claws back the full benefit by £80,000.
Why £100k to £125,140 matters
Above £100,000, the personal allowance is tapered by £1 for every £2 of adjusted net income. The standard allowance is fully removed at £125,140.
Pensions, Gift Aid and bonuses
Salary sacrifice reduces employment income before ANI if your employer offers it. Relief-at-source pension contributions and Gift Aid are grossed up from the net amount paid by the user. Bonus income stacks into taxable income and can push ANI across the £60k, £80k, £100k and £125,140 thresholds.
Assumptions and limitations
This is an estimate for educational and illustrative purposes only. It is not financial, tax, legal, or regulated advice. Adjusted net income can be affected by other reliefs, losses, taxable benefits and complex income types.