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  • RE: Calculating Net Adjusted Income for Child Benefit High Income Tax Charge

    Hi, my query is similar to the first post of; "I am trying to calculate my 'Net Adjusted Income' for the purposes of calculating a Child Benefit High Income Tax Charge. My pension contributions are made via an employer scheme under a net pay arrangement (deducted before tax). If I go to's Child Benefit tax calculator, I am told to simply include my "salary before tax (with pension contributions under net pay arrangements deducted)" - so I assume this is the figure on my P60, which takes into account my (actual, not 'grossed-up') pension contributions. However if I go onto the Guidance "Personal Allowances: adjusted net income", then under Step 3 it advises me "If you made a contribution to a pension scheme where your pension provider has already given you tax relief at basic rate, take off the ‘grossed-up’ amount - what you paid plus the basic rate of tax. So, for every £1 of pension contribution you made, take £1.25 from your ‘net income’." I want to know this as I don't want to register to do a self assessment if I am not required to- therefore if the gross salary is over the threshold but there is employee pension contributions made (under auto enrolment scheme and therefore before tax) do I take the actual pension deduction from my P60 and deduct this from my Gross salary to get my adjusted income or do I gross up this pension and then deduct it? Reason I ask is because one figure would mean I need to register and the other wouldn't. Thanks you