UK adjusted net income calculator 2026/27
Turn taxable income, Gift Aid and pension inputs into one ANI waterfall, then see the Personal Allowance, Child Benefit and childcare thresholds.
Build the ANI waterfall
Estimated adjusted net income: £106,000
Relief-at-source pension gross-up: £5,000 · Gift Aid gross-up: £1,000
Personal Allowance: £9,570 · allowance lost: £3,000
Estimated HICBC rate: 100% · charge on entered benefit: £2,200
Tax-Free Childcare income test: not within ceiling
Gross ANI reduction to £100k / £80k / £60k: £6,000 / £26,000 / £46,000
Expected ANI over £100,000 removes Tax-Free Childcare eligibility and starts the Personal Allowance taper.The higher-ANI partner is normally responsible for the High Income Child Benefit Charge.Eight focused guides
Adjusted net income calculatorBuild the HMRC ANI waterfall without subtracting the same pension twice.Personal Allowance taper over £100,000See the £1-for-£2 taper and the £125,140 zero-allowance point.Gift Aid and adjusted net incomeGross up a personal Gift Aid payment by 1.25 for the ANI adjustment.Pension contributions and ANISeparate gross contributions from relief-at-source payments.High Income Child Benefit Charge 2026/27Map the £60,000 threshold and 1% per £200 charge rate.Tax-Free Childcare £100,000 testCheck the individual ANI ceiling for both partners.Salary sacrifice double-count checkAvoid deducting amounts already removed from taxable pay.ANI threshold planning worksheetCompare gross reduction distances to £100k, £80k and £60k.
Official-source boundary
This planner follows HMRC's ANI sequence and 2026/27 thresholds. It is a screening estimate, not a tax return calculation.
HMRC adjusted net income guidance · 2026/27 Income Tax rates · Child Benefit charge
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