£100k Personal Allowance taper calculator
Estimate adjusted net income, the Personal Allowance remaining and the gross reduction needed to return to £100,000.
Why the Personal Allowance tapers
The standard Personal Allowance is £12,570. When adjusted net income exceeds £100,000, it falls by £1 for every £2 above that level and reaches zero at £125,140. This creates a high effective Income Tax rate within the taper band because extra income is taxed while also exposing more earlier income to tax.
Adjusted net income is not always salary. It can include bonuses, taxable benefits, savings and other income, with specified deductions and grossed-up reliefs. Use HMRC’s calculation steps when precision matters.
What “gross reduction to £100k” means
The figure is simply the difference between estimated ANI and £100,000. It is not a recommendation to contribute that amount to a pension or donate it. Contribution limits, annual allowance, scheme method, cash needs and relief rules require separate checks.
Official sources
Continue with adjusted net income and the £100k taper explained.