Gavin

Hi, I am completing a self assessment tax return due to meeting the threshold to repay child benefit however when I perform the calculation, it says I owe an additional £2k tax. My taxable income is calculated as gross salary minus personal allowance. Do my pension contributions via employment not need to be removed from this figure too to calculate taxable income? If the calculation is correct then I appear to have to repay 40% higher rate tax on the £4k pension contributions Thank