Jack
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Income over £100k - dealing with contributions to employer pension on SA
I'm about to fill in a SA as my income (before tax etc) just tipped over £100k last year. But with pension contributions and gift aid my income is below £100k. The only pension contributions I made were to my employer's pension scheme and all those contributions came out of my pay before tax. On the SA, in the box "Pay from [employer] - total from your P45 or P60. Enter the amount before tax taken off" do I put in my gross pay (say £102k) or my gross pay with the pension contributions taken off (say £90k)? I feel like it should be the former, because the £102k figure is why I'm filling in a SA. But if I put that in I can't see anywhere to account for my £12k pension contributions to bring my adjusted net income down below £100k. So should I be using the £90k figure? Thanks.