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Child Benefit Charge - "Net pay arrangement" v "Relief at Source"

W00dy
Posted Tue, 13 Dec 2022 17:27:59 GMT by W00dy
Hi, please could somebody confirm that pension contributions made under a "Net pay arrangement" cannot be used as a deduction to reduce the Child Benefit Charge, as opposed to pension contributions made using "Relief at source" which can be listed as a deduction.
HMRC Admin 20
Posted Thu, 15 Dec 2022 16:57:57 GMT by HMRC Admin 20
Hi W00dy,

You are correct, these contributions would already be deducted from the gross salary figure and should not be included.

Thank you.

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