Pension lump sum and SA

Hi Would below require SA to be completed?(thinking of taking small pension pot in full) Salary 50k PAYE Benefit in kind 8k COMPANY CAR Pension pot 50k I’m aware 25% is tax free and if all taken at once the remainder is taxed So I can see a) total £108k which takes me over 100k but wasn’t sure if 25% tax free should be included Thank you

Hi Simon Templat,
If you exceed the income threshold of £100000.00, then you meet the criteria for completing a Self Assessment tax return.
The tax free sum, should not be included in calculating your income.
Have a look at the guidance on calculating your adjusted net income.
Personal Allowances: adjusted net income
Thank you.