Guides
Plain-English answers to UK tax, pensions and personal finance questions. Updated for the 2026/27 tax year.
What is adjusted net income, and why does it matter for your tax and childcare?
Adjusted net income explained: what counts, what can reduce it, and why it affects your tax, Personal Allowance, and childcare support.
Read guide →How can pension contributions reduce your adjusted net income for HMRC purposes?
Pension contributions can reduce adjusted net income for HMRC. Learn how net pay, relief at source, and salary sacrifice each affect the calculation.
Read guide →How does salary sacrifice for pensions work, and is it right for you?
Salary sacrifice for pensions can reduce taxable pay and adjusted net income. Understand the rules, catches, and what to check before opting in.
Read guide →How does the Personal Allowance taper work above £100,000?
HMRC reduces your Personal Allowance by £1 for every £2 of adjusted net income over £100,000. Find out how the taper works and how to plan around it.
Read guide →Can a bonus push you over the £100,000 threshold, and what should you check?
A bonus can push adjusted net income over £100,000, affecting your Personal Allowance and childcare eligibility. Here is what to check before it lands.
Read guide →What should you do if your income looks likely to go just over £100,000?
Just over £100,000 can be costly. A practical checklist covering adjusted net income, pensions, Gift Aid, and bonuses to review before the year ends.
Read guide →Can Gift Aid donations reduce your adjusted net income near the £100,000 threshold?
Gift Aid can reduce adjusted net income using the grossed-up amount, which may affect your Personal Allowance and childcare eligibility near £100,000.
Read guide →Who is eligible for Tax-Free Childcare, and what does the £100,000 income rule mean?
If you or your partner expect adjusted net income over £100,000, you are not eligible for Tax-Free Childcare. Here is what the rules mean and how to check.
Read guide →What is the income rule for 30 hours free childcare, and could it affect your household?
The 30 hours scheme has a hidden income rule. If adjusted net income exceeds £100,000, either parent can make the whole household ineligible.
Read guide →Can salary sacrifice reduce your adjusted net income and improve childcare eligibility?
Salary sacrifice may reduce adjusted net income and improve eligibility for Tax-Free Childcare and 30 hours free childcare. Here is what to check.
Read guide →When is workplace nursery support exempt from Income Tax and National Insurance?
Qualifying workplace nursery support can be exempt from Income Tax and National Insurance. Find out when the HMRC conditions are met and what to check.
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