Useful next calculations
Rates and sources, 2026/27
2026/27 adjusted-net-income threshold illustration, including the Personal Allowance taper and High Income Child Benefit Charge. The reduction figures are not contribution recommendations.
| Band or figure | Rate |
|---|---|
| HICBC starts | over £60,000 ANI |
| HICBC reaches 100% | £80,000 ANI |
| Personal Allowance taper | over £100,000 ANI |
| TFC income ceiling | £100,000 per parent |
Source: HMRC — adjusted net income. Source checked for 2026/27.
When to use this calculator
- Before accepting a pay change, bonus, pension contribution or salary-sacrifice option.
- When you want a simple take-home estimate before payroll or filing.
- When you are approaching the £100,000 income level and want to see the personal allowance taper.
- When you need to convert between hourly, monthly and annual pay.
A worked example
These are the example figures the calculator opens with.
| Input | Value |
|---|---|
| Taxable employment or self-employed income (£) | £110,000 |
| Other taxable income (£) | £2,500 |
| Gross relief-at-source pension contributions (£) | £10,000 |
| Grossed-up Gift Aid donations (£) | £0 |
For those figures the calculator returns:
- Adjusted net income: £102,500.00
- Estimated Personal Allowance: £11,320.00
- Child Benefit charge: £1,406.60
- Child Benefit after charge: £0.00
- HICBC percentage: 100.00%
- Gross reduction to £100,000: £2,500.00
- Gross reduction to £60,000: £42,500.00
- Childcare income check: Income ceiling not passed
Method & assumptions
Adjusted net income is used for several UK tax and childcare thresholds. This explorer starts with the taxable employment or self-employed income and other taxable income entered, then subtracts the gross relief-at-source pension contributions and grossed-up Gift Aid entered.
It estimates the Personal Allowance taper above £100,000 and the 2026/27 High Income Child Benefit Charge above £60,000 using the number of children and weeks entered. The displayed amounts needed to reach £100,000 or £60,000 are arithmetic gaps only, not pension or donation recommendations.
The model does not reproduce a Self Assessment calculation and omits many possible adjustments, losses, reliefs and income types. Salary sacrifice may already reduce the taxable employment figure, while net pension and Gift Aid payments may need grossing up. Use HMRC's adjusted-net-income guidance and obtain advice before making a large or irreversible contribution.
Common mistakes
- Entering gross income when you really want take-home pay, or vice versa.
- Ignoring pension contributions, deductions or local tax rules that change the result.
- Comparing monthly and annual figures without standardising them first.
- Overlooking National Insurance or student-loan plan differences that apply to you.
What to do next
- Check the same scenario with related pay or deduction calculators.
- Keep a copy of the assumptions so you can compare the next tax year or pay period.
- If you are self-employed, compare this result with the self-employment tax calculator.
- Check whether a small pension contribution change moves take-home pay more than you expect.