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  • Adjusted net income for child benefit - pension query

    Hello, I am calculating my adjusted net income according to your guide: https://www.gov.uk/guidance/adjusted-net-income Step 3 on the guide states: "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." If I pay pension where pension contributions are taken from my pay before the tax is taken off, therefore contributions reduce the amount of pay subject to tax, is this included in the above statement? Do I calculate all my pension contributions made before tax, and take off the grossed-up amount as above? Thanks.