My understanding is that pension contributions taken before tax would not be grossed up, as they already paid from gross salary. Only those that are paid from post-tax income would be. But others may be able to confirm.
My wife earns below the personal allowance, and we claim child benefit. I expect my gross salary this tax year to be £60k. £4k has been paid by my employer into my pension. I am employed and do not have any self-employment income.
I understand that if I make £6k of additional gross pension contributions (not via my employer, paid separately into my SIPP ), my 'adjusted net income' will be £50k and there I will not have to pay the High Income Child Benefit Charge.
However, will I be eligible for the Marriage Allowance? Guidance I have seen online is conflicting on this. Some suggests that it works like HICBC, and because my net income will be below the higher-rate threshold then I am ok. Others have said that because I technically speaking am a higher-rate taxpayer (even though my personal pension contributions bring me back down), I would not.
Any clarification would be welcome.