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Taxopedia  ›  A  ›  Adjusted net income
A · Glossary

Adjusted net income

Total taxable income minus pension contributions and Gift Aid donations.

Adjusted net income is your total taxable income minus allowable pension contributions and Gift Aid donations grossed up. HMRC uses this figure for Personal Allowance taper, High-Income Child Benefit Charge, and pension annual allowance taper.

Lowering your adjusted net income (e.g. via pension contributions) is a powerful planning lever in the £100k–£125,140 zone where you face an effective 60% marginal rate.

Related terms

Personal AllowanceTax-free annual income — £12,570 (2025/26), tapered above £100,000.High-Income Child Benefit ChargeClaws back Child Benefit if income exceeds £60k (fully repaid above £80k).

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