Capital gains and adjusted net income

I'd like to know the effect of any capital gains (above or below 6k allowance), on adjusted net income (for child benefit and savings allowance). As I understand it, it will actually have no effect, cap gains are entirely separate. But please confirm or correct as appropriate... As a worked example: Salary: 70k cash savings interest: 1.5k personal SIPP contribution: 20k (so gross of 25k) capital gains: 6k adjusted net income => (70+1.5-25) => 46.5k Cap gains has no effect. This gives savings allowance of 1k (tax to pay @20% on 0.5k). This also means NO high income child benefit repayment I want to make absolutely sure that the 6k cap gains does not result in calculated net income of 52.5k, meaning reduced savings allowance and child benefit repayment Thanks

Hi,

No, capital gains are not included. You can see guidance here:

Personal Allowances: adjusted net income

Thank you.