Help with adjusted net income calculation

Hi there, I'm slightly confused about the calculation and whether I should take into account what I salary sacrafice into my pension. Imagine if; - My salary is £90k - I get stocks every year worth £60k - I salary sacarfice £20k into my pension before I get taxed on my payslip - I then pay £40k into my private pension which equals £50k when grossed up Does that mean my adjusted net income is; £90k + £60k - £50k = £100k So does that mean that adjusted net income never considers what I pay into salary sacrafice? Thank you

Any idea?

Hi,

If you have a salary sacrifice then this will be deducted from your gross pay before tax is calculated so this will not be deducted again for the adjusted net income. If you make a further payment from your net wage then this would be taken into account for the adjusted net income. You can see guidance here: 

Personal Allowances: adjusted net income

Thank you.