Sam Z

In the guidance for calculating net income for tapered pension allowance, to calculate net income it says to "Deduct any tax reliefs that apply, like payments made to your pension scheme that had tax relief but were paid before the relief was given (because your pension scheme was not set up for automatic relief or someone else paid into your pension)." Is there a list of tax reliefs that can be deducted in this situation? Specifically, if I have Income Tax Relief owing to claiming EIS loss relief, which reduces my total taxable income, does that reduce my net income for the purpose of calculating my tapered pension allowance?