Reduced personal allowance

Hi, on my SA, how has HMRC calculated the reduced personal allowance amount please? Pay from all employments £117,720.00 plus benefits and expenses received £2,020.00 minus allowable expenses £414.00 Total from all employments £119,326.00 Dividends from foreign companies £121.00 Interest from UK banks, building societies and securities etc £205.00 Total income received £119,652.00 minus Reduced Personal Allowance £9,182.00 A SIPP payment of £10,100 was made from net pay (12625 total incl relief) and also a gift aid payment of 200 from net. Thanks

Hi halogenglow,
£119,652-SIPP £12625-Gift Aid £250 = £106,777.
This gives £6777 over £100K divided by 2 = £3388 this is dedcuted from personal allowance £12570 giving £9182.00.
The gift aid payments is grossed up by the 20% tax relief claimed by the charity. 
Thank you. 

 

Thank you, that helps a lot!