James G

Thanks. That is what i thought. I have all the info i need now. Regards, James

Thank you for confirming, that is great. My employee pension contributions are taken before tax under salary sacrifice. When calculating my adjusted net income should these be deduced a 1x or 1.25x? Regards, James

Hi, I am looking into applying for Tax-free Childcare for my son. As part of this i am working out my adjusted net income and considering making additional pension contributions. https://www.gov.uk/guidance/adjusted-net-income states that adjusted net income is calculated as net income, minus Gift Aid contributions, minus employee pension contributions, plus any tax relief for payments to trade unions or police organisations. My question is around employer pension contributions. I have seen that some website suggest that these should be added as part of adjusted net income calculation. For example, net income, minus Gift Aid contributions, minus employee pension contributions, plus any tax relief for payments to trade unions or police organisations, plus employer pension contributions. Please can anyone confirm? Regards, James