Salary Sacrifice: tapered pension allowance calc

Hello, Assuming salary as only source of income, is the below calculation for tapered allowance for 2023-24 correct please. Inputs: * Salary from P60 (total income on which tax is due): 225,000 * Employer pension contribution: 27,000 * Employee salary sacrifice to pension: 14,000 Calc: Threshold income = 225k Adjusted income = 225k + 14k + 27k = 266k Pension allowance = 60k - 6k/2 = 57k Cheers

Hi,
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Thank you.

Thank you for replying. To clarify, this is a hypothetical example aiming to understand how the salary sacrifice is handled in Threshold and Adjusted Income calculation - this is why I assumed there is no other source of income. As the HMRC help pages do not have a worked example for above case, I thought it will be useful to clarify. I will do my actual calculation with consideration to my full circumstances. Appreciate your help with this, please do feel free to add any caveats in your reply.