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  • £100k TCF / additional 15 hours funding assessment

    Hi, I manage my taxable income (via pension contributions) to stay below the the £100k limit and make the quarterly confirmations to that effect. However for the 21/22 tax year it appears the value of my health care and other work benefits (as per p11d) significantly increased above pushing the income over £100k (before tax return adjustments). I have made charitable donations in both the prior and current years which should bring me under £100k on the net adjusted income for the 21/22 tax return. I have 2 questions. Firstly, what do HMRC (or relevant body) assess when reviewing TFC and additional hours funding? Is it net adjusted income as per prior years tax return? Secondly, am I correct in believing charitable donations made in the current year can be included in the prior year return to further reduce the assessed figure? Many thanks in advance