ANI is the quiet number behind several awkward UK rules. Use this page to estimate your adjusted net income, then see whether Child Benefit, Tax-Free Childcare, or the Personal Allowance taper are likely to be in play.
How to use it: this page estimates one person's ANI for the tax year running from 6 April 2026 to 5 April 2027. If you are modelling a couple, run it once for each person.
Use gross amounts here if the contribution or relief already comes off before ANI is worked out.
The calculator grosses this up by 25% to match HMRC's ANI steps.
HMRC's step 4: this relief is added back, so it does not lower ANI.
Estimated adjusted net income
£0Net income before ANI adjustments: £0
Net income before Gift Aid and relief-at-source pension£0Gross Gift Aid and relief-at-source pension deducted£0Personal allowance remaining£0Personal allowance lost£0
Over £60,000?No immediate HICBC trigger from this ANI aloneOver £100,000?No Personal Allowance taper from this ANITax-Free ChildcareBelow the £100,000 individual ANI limit
What this means
ANI is the number to carry into the other family and allowance decisions. If it rises into the awkward thresholds, pension contributions and Gift Aid can move it back down.
Closest pressure pointANI still below the awkward thresholds
Keep this number in view before bonuses, Gift Aid, or pension top-ups change it.
Gross move to watchNo reduction needed
At these inputs you are below the main ANI trigger lines.
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UK Tax Drag is an independent publication by Finsolve Consulting Limited, not affiliated with or endorsed by HMRC, GOV.UK or any government body.
What counts in ANI
ANI starts with taxable income, then subtracts certain pension contributions, losses relief, and the grossed-up value of Gift Aid and relief-at-source pension contributions. If you deducted trade union or police organisation relief at the first step, HMRC says to add it back.
Use this calculator when you are checking the £60,000 Child Benefit threshold or the £100,000 taper and childcare limit.
Run it again after a pension top-up if you want to test the before-and-after effect.
If your situation is complex, treat this as an estimator and compare it with your tax return or adviser working.
This page uses the 2026/27 UK thresholds published for the tax year starting on 6 April 2026. It focuses on England, Wales, and Northern Ireland rates for the allowance taper context.