danieltaxquery

The guidance for calculating adjusted net income states: Step 3 - take off pension contributions 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’. If I put £6000 in my SIPP on the 01/04/2024 and my SIPP provider doesn't add the tax relief for another 6-8 weeks, do I still deduct £7500 from my taxable income when calculating my adjusted net income for the 2023/2024 tax year? I'm essentially asking if the relief is counted from the date you make the pension contribution or the date the relief is paid into your SIPP. Thanks.