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  • RE: Impact of salary sacrifice benefits on Adjusted Net Income calculation

    Many thanks for this reply however you have not addressed the specific question raised. The position on pension payments/benefits is very clear and well documented throughout this forum. My question as posed is specifically related to non-pension employer benefits such as those benefit examples given in the above post (salary sacrifice life assurance etc. which do not get included in the P60/payslip taxable gross income). As these are salary sacrifice can the gross taxable income be taken for ANI, or do these non-pension benefits need to be added to the gross taxable income to calculate the ANI?
  • Impact of salary sacrifice benefits on Adjusted Net Income calculation

    I have found answers to the general calculation of ANI (https://www.gov.uk/guidance/adjusted-net-income) in this forum as related to assessing the £100k threshold in particular on how to deduct pension contributions, however I find no reference to the potential impact of certain benefits on the ANI calculation. Namely, there are certain benefits (e.g. Life assurance, critical illness, lifestyle) which are paid under salary sacrifice as they are exempt from income tax and NI contributions. On my payslip the "taxable gross" appears to deduct these benefits (as they are tax exempt). Question: 1) When assessing the ANI and taxable gross income, can/should these employer benefits under salary sacrifice be deducted from the income to calculate ANI?