Went over £100k? Fix-it calculator
If your adjusted net income will be over £100,000 this tax year, a pension contribution made before 5 April brings it back down. On £110,000 you're £10,000 over: pay £8,000 into a personal pension and the provider grosses it up to £10,000, restoring the personal allowance and, with the example child aged 9 months to 2, potentially £10,550 of childcare support, subject to eligibility and timing. After 5 April, pension contributions can't be backdated; a Gift Aid donation carried back may be the only route.
Your household
Results update as you type. One earner; England, Wales or Northern Ireland rules, 2026-27.
Your result
Pay into a personal pension
£8,000grossed up to £10,000
One personal pension contribution of £8,000 brings adjusted net income from £110,000 to £100,000, and the money stays yours.
- Tax relief in total
- £6,000
Basic-rate relief at source plus £4,000 back through self-assessment.
- Out of pocket
- £4,000
£10,000 ends up in your pension.
- Potential childcare value
- £10,550a year
Plus £5,000 of personal allowance restored.
What comes back, line by line
- Personal allowance restored
- £5,000
- Income tax saved
- +£4,000
- Potential childcare value
- +£10,550
- You pay
- £8,000
Show the working
| Line | Now | After |
|---|---|---|
Gross pay Salary plus bonus for the tax year. | £110,000 | £110,000 |
Adjusted net income (ANI) The figure HMRC uses for the £100k tests: taxable income after pension contributions and Gift Aid. GOV.UK | £110,000 | £100,000 |
Personal allowance Reduced by £1 for every £2 of ANI over £100,000. GOV.UK | £7,570 | £12,570 |
Income tax 20% / 40% / 45% on income above your personal allowance. GOV.UK | −£33,432 | −£29,432 |
National Insurance 8% between £12,570 and £50,270, then 2%. GOV.UK | −£4,211 | −£4,211 |
Take-home pay What lands in the bank from pay. | £72,357 | £68,357 |
Child Benefit Paid for each child you claim for. GOV.UK | £1,407 | £1,407 |
Child Benefit charge (HICBC) 1% of Child Benefit for every £200 of ANI over £60,000. GOV.UK | −£1,407 | −£1,407 |
Tax-Free Childcare Lost: ANI is over £100,000. GOV.UK | £0 | £2,000 |
Funded childcare hours (value) Working-parent hours excluded above £100,000; universal hours for the children selected are retained. GOV.UK | £0 | £8,550 |
Tax year 2026-27. How we calculate. Guidance, not financial advice.
- Pay into a relief-at-source personal pension (most SIPPs) before 5 April. The provider adds basic-rate relief; claim the rest through self-assessment.
- Claim additional relief through Self Assessment or HMRC’s tax-relief service; it does not happen automatically.
- Tax-Free Childcare and funded hours are assessed on the income you expect at each 3-monthly reconfirmation, not on a year-end figure. Getting your ANI back under £100k matters for what you declare; whether past periods are affected depends on what you reasonably expected at the time. Check with HMRC.
England childcare estimate: assumes all other eligibility conditions are met, including your partner’s income and both parents’ minimum earnings. Full Tax-Free Childcare needs £10,000 of eligible bills per child per year after funded hours, spread to use the £500 quarterly top-up. Funded hours are valued at £7.50 per hour. Universal 15 hours for the children selected remain above £100k and are excluded from the value at risk. Term dates, grace periods and disability enhancements are not modelled. Childcare assumptions. Pension contribution limits are not checked.
£110,000 salary, no pension, one child under 5. Adjusted net income £110,000.
Take the £8,000 plan with you.
One email with your numbers: the £8,000 to pay into a pension before 5 April, the working line by line, and what to ask payroll for.
Worked example: £110,000, one child
Computed from the 2026-27 rules when this page was built. Change the household above for your own.
Childcare example: England, children aged 9 months to 2, a full year of eligible support and enough paid childcare to use the maximum top-up. Universal hours for older children reduce the amount at risk.
- 1Adjusted net income £110,000: £10,000 over the line for the year.
- 2A personal pension contribution of £8,000 is grossed up to £10,000, which brings adjusted net income to £100,000 before 5 April.
- 3What comes back: the personal allowance (worth £6,200 of tax and NI in the band), and with one child under 3, £10,550 of childcare support.
How it works
- The £100,000 test is adjusted net income for the whole tax year, so a contribution made before 5 April counts. gov.uk/guidance/adjusted-net-income
- Personal pension contributions are grossed up by 25% and reduce adjusted net income by the gross amount. gov.uk/tax-on-your-private-pension/pension-tax-relief
- Gift Aid donations are also grossed up and reduce adjusted net income; a donation can be carried back to the previous tax year if you claim before filing that year's return. gov.uk/donating-to-charity/gift-aid
- Tax-Free Childcare is reconfirmed on expected income, so tell the childcare service once your expected income is back under. gov.uk/tax-free-childcare
Questions people ask
Can I backdate a pension contribution after 5 April?
Will I get the childcare support back?
What does it cost me after tax relief?
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Change the household above to match your payslip. The working updates as you type, the page keeps your numbers in this browser tab.