adjusted net income figure and tax free childcare

Hi HMRC Firstly, what is the adjusted net income figure in this example? Total Annual Taxable Income as per March payslip = 101,500 Payment into a Private Pension scheme : £4,000 direct payment (£5,000 20% Basic Rate gross up) Is the deduction £4k or £5 to give total adjusted net income of £97,500 or £96,500 ? Secondly, how will i demonstrate this to the tax free childcare team as i believe they will initially look at the gross taxable income which is over £100k and will decline my application? Thanks Wonga78

It will be £5000 and make it £96,000. Having said that, I need confirmation from HRMC whether the P11D value and any UK earned interest to be 'added' to top and it could make some difference too.

Hi Wonga 78,

If you have queries over the calculation used you need to contact the Childcare Service helpline directly to query the process they will take.

Childcare Service helpline

Thank you.

Hi,

These should be added on.

Thank you.