Don

Hello, Could you please tell me whether my interpretation of my adjusted net income is correct for entitlement to tax free childcare (below ￡100,000 threshold)? My total income is ￡118,685. My employer (NHS) takes off ￡14,345 pension contributions before tax I have ￡2130 employment expenses (trade union, professional subscriptions, uniform and equipment) I am making ￡2,000 charity payment (grossed up ￡2500) I believe this gives me an adjusted net income of ￡99,710 (118,685 - 14,345 - 2130 - 2500) a) Is the above correct? b) Should my NHS pension contributions be grossed up to x1.25 of the amount (￡17,930) since it was taken directly by my employer before tax? Thank you