Savings interest and adjusted net income

busy_dad

Hi all, I understand savings interest is included when calculating adjusted net income. Does this only apply if exceeding the personal savings allowance? I.e if higher rate tax payer and total savings interest was £200 (under the £500 threshold) would this be included?

Thanks

Dazed_and_C0nfused

Other than genuinely tax exempt interest such as from ISA's all savings interest is taxable, even if taxed at 0%, and as such it is part of your adjusted net income.