Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 03 Jan 2023 15:21:49 GMT by Sklk1
Hi, What is the position on including salary sacrifice pension contributions for the Adjusted Net Income? I am wondering what the impact is of my company enrolled salary sacrifice pension scheme and how it will impact the High Income Child Benefit Charge. Any advice would be gratefully received.
Posted Fri, 06 Jan 2023 16:05:40 GMT by HMRC Admin 32

A lower salary figure would be reported due to the salary sacrifice. The contributions are classed as Employer Contributions and would not be deducted at step 3.

Personal Allowances: adjusted net income

Thank you.

You must be signed in to post in this forum.