2026/27 Tax Year

Adjusted Net Income Calculator

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.

Your income and deductions

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.
Estimated adjusted net income
£0 Net income before ANI adjustments: £0
Net income before Gift Aid and relief-at-source pension£0
Gross Gift Aid and relief-at-source pension deducted£0
Personal allowance remaining£0
Personal allowance lost£0
Over £60,000?No immediate HICBC trigger from this ANI alone
Over £100,000?No Personal Allowance taper from this ANI
Tax-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.

My scenarios

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 trade union or police relief has already reduced your pay, HMRC says to add it back.

Sources and assumptions

HMRC adjusted net income guidance GOV.UK Child Benefit tax calculator guidance GOV.UK Tax-Free Childcare eligibility HMRC income tax rates and allowances

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.