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Adjusted Net Income calculator

You need to work out your 'Adjusted Net Income' in order to calculate whether you are a higher rate taxpayer for the purposes of:

  • Whether the High-Income Child Benefit Charge applies. 
  • The income-related reduction to the Personal allowance for any taxpayer who has adjusted net income over £100,000.
  • Whether there is any restriction to a claim for the Married couple's allowance (MCA). For 2026-27, the MCA is restricted if adjusted net income exceeds £39,200. 
  • Eligibility for the government tax-free childcare scheme.

For more detail, see Adjusted Net Income.

What do I enter?

Enter your gross taxable income or allowable loss and any payments made before any allowances are claimed.

Enter Gift Aid payments if you are an Income Tax payer and have made a payment to charity and completed a Gift Aid declaration.

Employment income
Self Employed income
Self Employed loss
Savings income
Dividend income
Property income
Other income
Pension paid net?
Pension Contributions paid
Gift Aid donations paid
Payments to trade unions or police organisations
Work out your Adjusted Net Income