Adjusted Net Income Calculator UK

Adjusted Net Income Calculator UK

How it is built

Employment after salary sacrifice£100,000
Total taxable income before personal allowance£100,000
Relief-at-source pension grossed up− £0
Gross pension / net-pay contribution− £0
Gift Aid grossed up− £0
Adjusted net income£100,000

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

HICBC calculator£100k tax trapSalary sacrificeBonus tax
Estimates onlyShow

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.