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Posted Sat, 08 Jul 2023 22:21:58 GMT by
Is E.V salary sacrifice a valid exemption from Adjusted Net Income like a pension when working out the High Income Child Benefit Charge? i.e. If someone is earning £60k and the pension is £4k and the E.V. salary sacrifice is £6k, would that mean that the Income is reduced to £50k meaning no High Income Benefit Charge is due?
Posted Fri, 14 Jul 2023 11:23:38 GMT by HMRC Admin 20 Response
Hi Wakkasali.381,

Only the Benefit in Kind figure would be considered not the salary sacrifice amount.

Thank you.

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