Rob 5

Hello, I receive tax free childcare and tax free childcare for working parents. My income - including all sources - is very close to £100k and I have been calculating my adjusted net income to ensure I meet the criteria, but have received conflicting advice. I make a pension contribution via salary sacrifice. In addition, my employer makes a larger pension contribution (of 15pc). The employer pension contribution does not appear on my payslip / P60. A tax advisor said very confidently that the employer pension contribution should be added to my adjusted net income and HMRC often themselves make a mistake on this (!!). HMRC said on the phone the employer contribution is not included in the calculation, but could not point to the source. Could you confirm absolutely? This makes a material difference to my eligibility. With many thanks!