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  • High Income Child Benefit Charge Pension deductions "Net pay arrangement" v "Relief at Source"

    Hi, Like a lot of people on here I'm getting a bit confused by this so would appreciate some help please. I changed jobs at the end of August 2022. With my previous employer I had a workplace pension with Royal London with me contributing 4% and my employer 4% It seems that this was under a "Net pay arrangement" i.e. the pension deduction was made before tax. For the current tax year 2022-23 I made approx £1,000 net pension contributions My gross salary before I left was just over £50,000 With my new employer they have a "Relief at source" arrangement with a NEST workplace pension with me contributing 5% and them 3% In total by April 2023 this will have amounted to around £700 (there were no pension contributions the first three months) So, when it comes to filling out the Self Assessment Form next year and coming up with an "Adjusted Net Income" am I correct in thinking that I cannot deduct the pension contributions made whilst I was with my previous employer, to reduce the Child Benefit Charge?