Adjusted Net Income Calculator
Prepare adjusted net income for UK allowance and family-charge calculations. Use taxable pay after any deductions already included by payroll.
Rule year: 2026/27 · GBP · Sources checked
Estimated adjusted net income
All taxable income and qualifying deductions already established, with no double deduction of payroll pensions. Other income includes relevant taxable savings/dividends/property profit before Personal Allowance. No allowance allocation, full tax liability, eligibility guarantee or pension annual-allowance income reconstruction.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
Adjusted net income starts with taxable income before Personal Allowance, then subtracts applicable deductions. Eligible relief-at-source pension payments and Gift Aid donations are grossed up by dividing the net payment by 0.8. Payroll net-pay pension deductions or salary sacrifice already reflected in taxable pay must not be subtracted again. ANI is used in the Personal Allowance taper and income-related family rules; it is not the same as the separately defined pension annual-allowance threshold or adjusted income.
Formula and rules
ANI = taxable employment pay + other taxable income − net relief-at-source pension / 0.8 − net Gift Aid / 0.8 − other established deductions. Personal Allowance = max(0, £12,570 − max(0, ANI − £100,000) / 2).
Assumptions and limitations
All taxable income and qualifying deductions already established, with no double deduction of payroll pensions. Other income includes relevant taxable savings/dividends/property profit before Personal Allowance. No allowance allocation, full tax liability, eligibility guarantee or pension annual-allowance income reconstruction.
Worked example
£110,000 taxable employment pay less £8,000 net relief-at-source pension payments grossed up to £10,000 gives £100,000 ANI. With no other adjustments, the full £12,570 Personal Allowance remains.
- Estimated adjusted net income
- £100,000.00
- Grossed-up relief-at-source pension deduction
- £10,000.00
- Grossed-up Gift Aid deduction
- £0.00
- Personal Allowance at entered adjusted net income
- £12,570.00
Official sources and review
Reviewed against the sources below on 2026-10-06. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- HMRC: adjusted net income ↗
Taxable income less established deductions, including grossed-up relief-at-source pensions and Gift Aid.
- GOV.UK: Income Tax rates and Personal Allowances ↗
2026/27 allowance £12,570, taper above £100,000, and income bands.
Common questions
Should I subtract salary sacrifice again?
No. If it is already reflected in taxable pay, subtracting it again would understate ANI.
Is pension adjusted income the same as ANI?
No. Pension annual-allowance threshold and adjusted income have separate definitions. Do not substitute this result without checking those rules.
Does ANI alone confirm childcare eligibility?
No. Income is one condition among several. Use the result to check the relevant scheme’s current eligibility rules.