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  • Adjusted net income - salary sacrifice

    Hello, my gross salary is £90k. I have received a bonus of £13k. I make salary sacrifice pension contributions of £7200 per annum. What should I use as my "net income" figure: £103k OR £103k-£7200=£95800? I have read the HMRC guidance on how to calculate adjusted net income, however it is not clear whether using a salary sacrifice scheme means my 'taxable income' as quoted on this page - https://www.gov.uk/guidance/adjusted-net-income would be £103k or £95800, please can you confirm.