I earn £60k-£80k and claim Child Benefit
Model the High Income Child Benefit Charge and the adjusted net income levers that can reduce it.
High-earner routes · UK 2026/27
Find the right high-earner tax route.
A routing page for the thresholds that matter most: Child Benefit, the £100k personal allowance taper, bonuses, salary sacrifice, student loans, Scotland and investment income.
Estimates for educational and illustrative purposes only. Not financial, tax, legal or regulated advice.
First build the income number that matters
Salary & bonus
Other taxable income
Taxable benefits
combine taxable income
Apply pension and Gift Aid adjustments ↓
Adjusted net income (ANI)
The starting point for the threshold tests below.
Which income thresholds should a high earner check?
- Above £60,000 adjusted net income: the High Income Child Benefit Charge can apply if you or your partner receives Child Benefit. The charge can recover all of that benefit by £80,000. Check HMRC rules.
- Above £100,000 adjusted net income: the Personal Allowance falls by £1 for every £2 above the threshold and is normally gone by £125,140. Scottish tax bands can change the overall result. Check UK rates.
- Before changing pension contributions: calculate adjusted net income using the correct pension method, then check annual allowance and salary-sacrifice restrictions. Check HMRC guidance.
Visual explainer
Follow your adjusted net income
UK · 2026/27 · Separate threshold tests, based on adjusted net income (ANI), not just headline salary.
Start here: taxable income → apply the correct pension and Gift Aid adjustments → ANI.
£60,000 → £80,000
Child Benefit repayment rises
If Child Benefit applies, test the higher earner’s ANI. The charge rises from none to the full benefit.
Model Child Benefit →£100,000 → £125,140
Personal Allowance shrinks
Each £2 of ANI above £100,000 removes £1 of allowance, until none remains. Scottish salary-tax results differ.
Model the allowance taper →Before a pension change
Check the contribution route
Pension method, annual allowance and payroll restrictions determine what is possible.
Compare pension sacrifice →
I earn £100k-£125,140
See the common 60% tax trap name, the roughly 62% employee example with NI, and the pension route.
I received a bonus
Work out what the bonus keeps in cash and whether bonus sacrifice could change the result.
I want to salary sacrifice into pension
Compare take home reduction with pension contribution, then check minimum wage and payroll caveats.
I have student loans
Student loan repayments can change the marginal cost of pay rises, bonuses and pension decisions.
I live in Scotland or compare regions
Scottish income tax bands differ for salary, pension and property income. Compare before relying on rUK examples.
I am a company director
Use the director route to compare salary, dividends, corporation tax and personal tax.
I invest or have capital gains/dividends
Investment income can stack on top of salary and push adjusted net income across thresholds.
A lower ANI is only one part of a pension decision
1. Calculate the ANI change
Use the right contribution method.2. Check pension tax limits
Include other employer and personal contributions.3. Check cash-pay restrictions
Salary sacrifice must respect the wage floor.4. Compare money now and later
Keep enough accessible cash for your needs.
Sources and limitations
Last reviewed 2026-09-26. This hub routes you to calculators and guides; it does not replace personalised advice. Pension annual allowance, carry-forward, defined benefit accrual and tapered annual allowance calculations can be complex.