Additional pension contribution to keep net income under £100k

Am I right in thinking that I can take the gross amount off my net income if I make an additional personal pension contribution e.g. If I pay £2000 into my pension (outside of my employee contribution) and this is grossed up to £2500 pension contribution, do I take £2500 of my net income? Also, should I make HMRC aware of this additional pension contribution as this will impact the tax I pay on a dividend declaration?

Hi ,
 

Not quite; you subtract the grossed up pension contribution from your total taxable income - this is how you reach your net income figure : Personal Allowances: adjusted net income   . To ensure that your additional personal pension contributions are factored into your dividend tax calculation, include them in your tax return, or contact us by post, webchat or phone via : Income Tax: general enquiries  . Thank you .