Does capital gain on employer-share scheme increase adjusted net income for tax free childcare?

Does capital gain always increase adjusted net income for tax free childcare or there are exceptions if it's related to your own employer share scheme? Also if the capital gain is actually less than CGT allowance, does it still increase adjusted net income for tax free childcare? Example. if total income from employment and other sources is 95,000£ and capital gain is 5,500£ in the 2023-24 tax year. Is the adjusted net income increased to 101,000£, regardless no CGT is actually due ?

Hi,

Net adjusted income only relates to Income Tax. Capital gains Tax is a completely separate tax to Income Tax and is not a factor in calculating your adjusted net income.  

You can find guidance on calculating your adjusted net income here:

Personal Allowances: adjusted net income

Capital gains Tax liability can only ever be calculated after your Income Tax liability is calculated and the rates of Income Tax applied.

Thank you.