Adjusted Net Income for Tax Free Childcare / Free Hours

The information online is a bit inconsistent on this topic so wanted to raise it here, this is in relation to Tax Free Childcare and Free Childcare Hours. Example figures: - PAYE Salary: £135,000 - Taxable Benefits - Nill - Salary Sacrifice Pension - 7% Employee 7% Employer (9,450 + 9,450 = 18,900) Now with these figures would the Adjusted Net income, for the sake of TFC / Hours be 135,000 - 9,450 (125,550) and result in being not eligible to reach the threshold if figures were changed to the below would this work: Example figures 2: - PAYE Salary: £135,000 - Taxable Benefits - Nill - Salary Sacrifice Pension - 26% Employee 7% Employer (35,100 + 9,450 = 44,550) Adjusted Net = 99,900

Hi RandomUser1,
We may need to clarify some of your figures to give you the best advice here. To allow us to do this, contact us by webchat or phone via Child Benefit: general enquiries.
Thank you.