Guides

Short, plain-English guides to the rules that matter for families earning around £100,000 in England.

• The 60% tax trap between £100,000 and £125,140

  Why income between £100,000 and £125,140 is taxed at 60%, and how pension contributions get you out of it.

• Losing funded childcare at £100,000

  How 30 funded hours and Tax-Free Childcare stop when either parent goes over £100,000, and what stays.

• Salary sacrifice, net pay and relief at source

  The three ways pension contributions are made, and how each one lowers your adjusted net income.

• The High Income Child Benefit Charge

  How Child Benefit is clawed back between £60,000 and £80,000, and why you should still claim.

• What is adjusted net income?

  The income figure behind the £100,000 childcare limit, the Personal Allowance taper and the Child Benefit charge.