I'm in the process of calculating my adjusted net income so I can file a tax return and pay a 'higher income child benefit charge'. The HRMC site suggests the Salary figure on the P60 already has deducted pension contributions. However, on my P60, the the salary is exactly what my salary is i.e. no pension contributions deducted! Can I add up all my pension contributions (from looking at monthly payslips) and deduct this figure from the my salary on the P60 to arrive at my adjusted net income?? My employer takes pension contributions prior to tax. Thanks for your time