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  • Tax Free Childcare - Adjusted Net Income query

    Hi Am I correct in my calculations for adjusted net income (to stay within eligibility for tax free childcare)? Income from employment for 22/23 - £104,769 BIK - £3100 SIPP contributions (before / after relief at source): £6655 / £8318.75 Is my adjusted net income therefor £104,769 + £3100 - £8318 = £99,550.25 OR Do I also take off my personal allowance from the income figure, reducing it further? Many thanks Peter