Child Benefit and High Earner.

Hi, I am a little confused with regards whether I would be liable to pay tax on Child Benefit on earning £62,000 gross. .gov web pages make reference to “total taxable income”. Taxable income on £62,000 minus 5% pension contributions is just over £47,000 meaning I wouldn’t have to pay tax on any of my child benefit, however other pages say gross? Which is it? Thanks

Hi JamesB10216,
You can only deduct the pension contributions if they are taken from your net wage.
If deducted from your gross wage then relief already received and the pay figure on your P60 would be the amount used for the Higher Income Child Benefit Charge. 
Thank you.