Calculating adjusted net income

Hello, Some questions on calculating adjusted net income that aren't answered by https://www.gov.uk/guidance/adjusted-net-income. 1. Do capital gains made from sale of shares contribute towards adjusted net income? Does it make a difference if the gain is above or below the personal £6000 capital gains allowance? 2. I believe that all dividend income or interest income contributes to adjusted net income, even that within the personal allowance. E.g. £50 in interest generated from a personal bank account will contribute towards the adjusted net income total. Thanks

Hi,

Capital gains are not included in your adjusted net income. Interest from savings and dividend income are included, however.

Thank you.

Hi HMRC, I have a query on how to calculate adjusted net income , I make a total of £90,000(including bonus) annually from my employment, I have no other income source, I contribute 10% to work pension scheme, that is before deducting tax, so I am taxed only for 81000, In this scenario what will be my adjusted net income is it 81000 or 90000? Appreciate your response ,

Hi,
If the pension is deducted from your salary before tax is calculated then the adjusted net income will be your gross slalary plus bonus minus the pension contribution. This will already be taken into account on your wage slip or P60. Details on adjusted net income can be seen here:
Personal Allowances: adjusted net income
Thank you.