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Posted Tue, 03 Jan 2023 16:13:31 GMT by waldial
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!
Posted Fri, 06 Jan 2023 11:59:20 GMT by HMRC Admin 20
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.

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