Salary sacrifice double-count check

Avoid deducting amounts already removed from taxable pay.

Build the ANI waterfall

Total taxable income before Personal Allowance (£)Gross pension contributions not already deducted (£)Relief-at-source pension paid from your bank (£)Gift Aid actually paid (£)Trading/loss relief included here (£)Union/police relief add-back (£)Child Benefit received (£)A net-pay/salary-sacrifice pension is already excluded from taxable incomePartner expects ANI over £100,000

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.

Decision boundary

Use evidence from the whole tax year. Confirm pension method, Gift Aid receipts, partner ANI and the final HMRC calculation before acting.

Keep the ANI evidence trail

Get the free annual adjusted-net-income worksheet for pensions, Gift Aid and threshold checks.

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