web
You’re offline. This is a read only version of the page.
close
Skip to main content

This is a new service – your feedback will help us to improve it.



Posted Wed, 09 Apr 2025 11:59:21 GMT by TK1990
I have a question about Adjusted Net Income. I receive a private medical, dental and EV salary sacrifice benefit from my employer. The EV is there to bring my Adjusted Net Income below the £100k so i can continue to claim the childcare funded hours and tax free childcare from the government. The BIK for these benefits is taxed via payroll and as such the benefits do not get reported to HMRC via P11D. I get an annual benefits summary statement from my employer that shows the Benefits Taxed via payroll (PBIK), which includes the tax I have paid on the benefits for that year, and then the Benefits Reported to HMRC via P11D (not yet taxed), which is always zero. My question is - do I need to add the already paid for BIK value onto my Adjusted Net Income calculation? Or is it already accounted for? Thank you
Posted Tue, 06 May 2025 11:12:42 GMT by HMRC Admin 21 Response
Hi TK1990,
Sincere apologies for the delay in responding to your query here.
As your benefits are added to your wage already, and taxed via payroll, you do not need to declare them again or add them to your wage for your Adjusted Net Income calculation.
Thank you.

You must be signed in to post in this forum.