Adjusted net income to work out Personal Allowance

Advice requested from HMRC advisor please 1. I contributed to my workplace pension and my pension contributions were taken directly from my salary before tax . My employER also contributed to my workplace pension. In working out my adjusted net income to calculate my Personal Allowance do I deduct my employERS contributions. 2. I am a contracter and sometimes secure work through PAYE or Umberlla firms. I use LinkedIn as a premium member. I understand if this is used to secure work it is tax deductabe. Pls can you confirm. Thank you

You cannot deduct either your own or your employers contributions when calculating your adjusted net income. Your own will already have been factored in at arriving at the taxable pay value on your P60 so including them would be double counting. LinkedIn sounds like personal choice rather than being necessary to perform the duties of one of your employments.

Thanks so much, good to know about the ANI. Re business expenses. It's tricky cos professional membership is personal choice but aids getting a new job. Same with LI - premium membership gives you better access to future work. Any other views from any HMRC staff? Thanks alot SportyFae!

Hi
The employers contributions should not be deducted.
If you use this for work you can deduct it.
Thankyou.