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Posted Tue, 24 Jan 2023 16:21:58 GMT by Mike Oxbig
Hi, I'm completing my SA for the first time due to earnings above 50k and my wife being in receipt of child benefit. My pay from my P60 is £59,005.11. My employer deducts my pension contribution of £225 per month prior to tax and ni being taken. Over 12 months this totals £2,700. Do I deduct this sum from my total pay of £59,005.11 and this is then my adjusted net income of £56,305.11 when completing my SA? Is there anything else that can be claimed to reduce my gross income and minimise the child benefit amount we will have to pay back. Thanks
Posted Fri, 27 Jan 2023 12:02:52 GMT by HMRC Admin 25
Hi Mike Oxbig,

The figure on the P60 should be the figure with the pension contributions already deducted.

You should only deduct these if they were taken after tax.

Guidance here: 

Personal Allowances: adjusted net income

Thank you. 


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