Adjusted net income for high income child benefit charge

Hi there, please can you advise whether I need to pay the high income child benefit charge via a self-assessment tax return. As stated on my P60, my total income for the 2022-2023 tax year was £52,520. I pay 5.45% into my pension, before tax is deducted, meaning my pension contributions total £2,862.39. I've therefore calculated that my adjusted net income is £49,658.50, and I do not need to do a tax return to pay the high income child benefit charge. Please can you confirm this is correct?

Hi

If the pension contributions are deducted from your salary before tax is calculated, then you would not deduct again as already taken into account on your P60 figure. If above £50,000 then a Self Assessment would be due for higher income child benefit charge. 

Thank you