Hi, I would like to apply for 15 hours free childcare for 2 years old (https://www.gov.uk/check-eligible-free-childcare-if-youre-working). In your guidance on the eligibility criteria, it is stated that if me or my partner have an expected ‘adjusted net income’ over £100,000 in the current tax year I will not be eligible for the 15 hours free childcare. Based on HMRC’s step-by-step guidance (https://www.gov.uk/guidance/adjusted-net-income) , I started to calculate my adjusted net income. I would have the following questions: 1. I and my employer contribute towards my workplace pension via salary sacrifice, every month. The contribution is deducted from my salary before tax. Am I correct to deduct the total contribution (employer and employee contribution together) in Step 1? 2. I have made some contribution to my SIPP from my net (after tax) income. The pension provider gave me basic rate / 20% relief on the contribution. I pay tax at the higher rate. Am I correct to deduct the SIPP amount after multiplying by 1.25 in Step 3? 3. My net adjusted income falls below £100,000 If I deduct the workplace pension (employer and employee contribution) and grossed up SIPP contributions from my gross income. After logging in my HMRC account, under PAYE, my adjusted net income is above £100,000. How can I request an adjustment due to the previous two steps? Thank you —-------------------- Step 1 - work out your ‘net income’ Include things like: money you earn from employment (including any benefits you get from Take off any tax reliefs that apply like: payments made gross to pension schemes - those that have been made without tax relief Step 2 - take off Gift Aid donations Step 3 - take off pension contributions If you made a contribution to a pension scheme where your pension provider has already given you tax relief at basic rate, take off the ‘grossed-up’ amount - what you paid plus the basic rate of tax. ​​So, for every £1 of pension contribution you made, take £1.25 from your ‘net income’. Step 4 - add back tax relief for payments to trade unions or police organisations