This work studies the photochemical and thermal decompositions of azidoacetonitrile (N3CH2CN) from both the experimental and theoretical points of view. The data of the photochemical experiments are taken from the literature, while the thermal decomposition have been carried out by us. In addition, we have performed ab initio calculations of the multiconfigurational type [complete active space self‐consistent field (CASSCF) and the multistate multireference perturbation theory (MS‐CASPT2)]. It is found that the first step of both type of decompositions is N2 elimination and formation of closed shell singlet nitrene. Afterwards, the nitrene tends to rapidly rearrange into formimidoyl cyanide (HNCHCN). As both reactions progress, the imine isomerizes into formimidoyl isocyanide (HNCHNC). The photoisomerization of the imine takes places thorough a conical intersection, while the same reaction on the ground electronic state occurs via a conventional transition state. The last step of the global reaction is decomposition of the imines into HCN and CNH. In photochemical conditions, the conjunction of the imines and its dissociation products (HCN and CNH) yields adenine