Adjusted Net Income for Purpose of High Income Child Benefit Charge

When working out the 'net income', I know I have to add all income, then take off any tax reliefs that apply. Tax reliefs include, and I quote from guidance on HMRC site, 'payments made gross to pension schemes, those have been made without tax relief'. I find that sentence quite hard to understand, both gramatically and factually. The payments side of my monthly payslip includes monthly salary and a minus figure taken off of the salary before taxable amount is calculated, described as Smart SS, which I assume is Salary Sacrifice. I understand that this figure is not subject to tax as it's taken off of gross salary and is then paid into the pension scheme along with an additional amount paid by my employer. Can I claim relief for this SS payment made gross to a pension scheme for the purpose of calculating the 'net income'? Apologies if this all sounds confusing, but I am confused!

Hi,

If the gross payments made are made towards a pension scheme, then they can be deducted when calculating your overall adjusted net income.

Thank you.

Thank you. I receive a car allowance which is taxed as a benefit via my code number. The code number is reduced accordingly. Do I add the car allowance to my salary as a benefit for the purpose of calculating the adjusted net income for the High Income Benefit Charge?

Hi,
Yes you would add to your salary for adjusted net income. 
Thankyou.