Child benefit- confused re adjusted net income

I am so very confused on how to calculate my partners adjusted net income. For the current tax year we are fine as below the £50,000. However he has had a pay rise. His basic rate of pay is 46,044 Taxable allowances 8,224 Standard rate 54,268 His deductions include; Benevolent fund Group insurance NI PAYE Pension Police federation Firearms federation association Reg 28 insurance All of the above is deducted from his total pay and allowances. Are any of the above deductible when working out adjusted net income? Also do they include overtime payments come end of the tax year? I don’t want to claim and then end up owing money but I honestly just don’t understand what it and isn’t included. Many thanks in advance

Hi Emma,
Advice on working out net pay can be found here Personal Allowances:
Personal Allowances: adjusted net income
Overtime will be included as this is taxable pay.
As you have mentioned the £50,000 threshold I am assuming you are considering if you need to pay the Higher Income Child Benefit Charge.
I contacted our Child Benefit team and this was their advice:
We can only point you to the guidance on line and the calculator to input income and establish if the charge is payable we can’t make this decision for you.
For Child Benefit you need to opt in or out.
If they opt in and a Charge is payable you will need to do a Self Assessment tax return.
If you need to know more about Allowable deductions you will need to review the guidance here:
High Income Child Benefit Charge
Here is the guidance and calculaor link:
How the charge works
Thank you. 

 

Thank you. Decided just to put a stop to the claim and opt out. Don’t like the uncertainty of possibly having to owe the government money. Never claimed anything in my life and have always worked so knew it was too good to be true! There’s always a catch.