Opt-out of self assessment if income after pension contributions is <£100k?

Hello HMRC Team, In previous years I have completed self-assessments due to my taxable income being >£100k. In the most recent year, I contributed heavily to pension which brings my taxable income below £100k. Can I therefore opt out of self assessment? This is unclear in the 'check-if-you-need-tax-return' page as it simply asks whether you earn over £100k total income, and doesn't mention pension contributions being deducted from this. Thanks!

Hi waldial,

The SA criteria is based on the gross income.
If your income before deducting the pensions is above £100k you will need to file the return.

Thank you.