I'm trying to work out how much child allowance I need to repay for 2022-2023 as earned over 50k that year. And to do this I need to work out adjusted net income. The HRMC site suggest pension contributions can be deducted from salary to arrive at this figure, and it also suggests the 'pay' figure on the P60 is the salary with pension contributions already deducted. However, my 'pay' on the P60 shows what my salary is. Can I add up all my pension contributions for that year and then deduct from my salary to arrive at adjusted net income?? My pension contributions are deducted before tax. Many thanks for your time.