Adjusted Net Income

Can you please answer why, when calculating adjusted net income, pension contributions are only grossed up by 20% (i.e. 1,25), and not the higher / additional tax rates of 40% / 45% where applicable? If I made these contributions via salary sacrifice, my ANI would reduce by the full gross amount. And I can claim higher / additional rate tax relief as part of self assessment. So the ANI calculation seems flawed, as I'd have to contribute more than I'd received on a net basis to bring my ANI below £100,000.

Hi
The pension company that your contributions are made to claim 20% relief and if your are a higher rate or additional rate tax payer then you can claim the additional 20% or 25% relief. 

Hi, That wasn't my question. I'm aware of how to claim the additional relief. However when calculating my ADJUSTED NET INCOME for 2023/2024, any net pension contributions I've made would only be grossed up by 20%, not 40%/45%. Why is that? Thanks, 

Hi richh,
Sorry for adjusted net income if you pay into a registered pension scheme from your net pay the pension provider claims 20% relief.
If you are a higher/additional rate tax payer your income would be reduced by the grossed up pension with 20/25% relief.
This is the case as you are only entitled to releif on the the remaining 20/25%. 
Thank you.