Pension contribution impact on 'net adjusted income'

Hello HMRC Community, I would like to understand how additional/voluntary pension contributions affect the Net Adjusted Income (and therefore the Personal Allowance): suppose my total income for the year is £110,000 (this includes income from employment, interest, dividends etc.). How much extra cash would I need to pay into my pension pot to reduce my Net Adjusted Income to £100,000 in order to keep my full Personal Allowance? £10K, £8K, another amount? I thought the answer was £8K (with additional 25% [£2K] being added 'by default' at the time of making the lump sum payment). However, the example on the HMRC website suggests £10K. (https://www.gov.uk/guidance/adjusted-net-income#what-is-adjusted-net-income - example B.) Thank you for your help!

Hi,

It is the grossed up pension contribution that is deducted for adjusted net income. In your example if it is £8000 net contributions, then the gross figure will be £10,000.

Thank you.

Thank you