Calculating Net Adjusted Income for Child Benefit High Income Tax Charge

Hi Matt Hill,
Please refer to:
Personal Allowances: adjusted net income
Thank you. 

If I have calculated my net adjusted income to below the £50k threshold do I still have to fill in a self assessment form. Will HMRC be automatically aware of my pension contributions or do I need to tell them?

Hi Lesley Cooke,
You would need to advise HMRC to review if the Self Assessment needed.
You can contact HMRC at Self Assessment: general enquiries
Thank you.

Hi my husband earned 53,386 (PAYE) last year and his pension contribution (taken after tax) were 3303 making his adjusted income 50,083 - the calculated on the hmrc website says we don’t need to pay any charges - do I still need to do a self assessment? Many thanks

Hi LisaH,
You would still need to complete a tax return, due to your husband's level of income before the adjustments.
Thank you.

If my salary is £55k and my pension contributions are £6k deducted before tax making taxable income £49k do I need to do a tax return? A simple yes or no would be helpful. Thanks.

Hi,

If your salary is £55000 before your pension contributions of £6000 are deducted before tax, making your taxable income £49000, then a tax return would be necessary.

Thank you.

Hello I am currently earning £125k a year.  I am putting 13% away into a pension via my employer - a company pension plan by aviva (10% my contributions plus 3% my employers contributions.) It is a salary sacrifice arrangement ie not the net relief at source arrangement.  I am then putting £750 away per month into a private pension.  My understanding is this is bringing my net adjusted incoming under £100k. However in speaking to the government childcare scheme, they mentioned that workplace pensions can’t be used to bring a salary down and only private pensions - I now can’t find anything about this online. I have called numerous times and cannot get through to the right people at a time the lines aren’t too busy and they don’t answer. Can you help clarify here please? Thank you! 

Hi CCough37,
If the pension contributions are taken from your gross wage before the tax is calculated then relief would already be given and your salary reduced.
If salary sacrifice then again will already have been taken from your gross wage.
If you make contributions from your net wage then this would reduce your adjusted net income:
Personal Allowances: adjusted net income
Thank you.