High Income Child Benefit Tax Charge

Adjusted net income-Is this gross income minus income tax paid and is it a requirement to calculate for child benefit charge? Gross is 60K but is 47k after tax-would i be liable to pay back child benefit?

Hi Beaubeau,
Your adjusted net income is your total taxable income minus certain tax reliefs, but before any Personal Allowances and deducted tax.
In your case £60K would be the figure used to calculate your Child Benefit charge.
You can find more guidance here:
Personal Allowances: adjusted net income
Thank you.