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Posted Tue, 13 Dec 2022 17:11:32 GMT by Chr15t0pher
Hi, Like a lot of people on here I'm getting a bit confused by this so would appreciate some help please. I changed jobs at the end of August 2022. With my previous employer I had a workplace pension with Royal London with me contributing 4% and my employer 4% It seems that this was under a "Net pay arrangement" i.e. the pension deduction was made before tax. For the current tax year 2022-23 I made approx £1,000 net pension contributions My gross salary before I left was just over £50,000 With my new employer they have a "Relief at source" arrangement with a NEST workplace pension with me contributing 5% and them 3% In total by April 2023 this will have amounted to around £700 (there were no pension contributions the first three months) So, when it comes to filling out the Self Assessment Form next year and coming up with an "Adjusted Net Income" am I correct in thinking that I cannot deduct the pension contributions made whilst I was with my previous employer, to reduce the Child Benefit Charge?
Posted Thu, 15 Dec 2022 15:05:48 GMT by HMRC Admin 32
Hi,

If you received a P45 from the previous employer, you should use the 'pay in this employment' figure as this will already have the contributions taken off.

Thank you.

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