Hi sorry I don't think my question makes sense.
If my income is over 100k and I make a SIPP pension contribution, according to your guidance on website, my adjusted net income is reduced. This would then surely give me full personal allowance as income would be NOT over 100k?
You have mentioned increasing 20% basic tax band with SIPP contribution which I understand but I want to understand personal allowance side of things
If I earn over 101k in total as my income from employment and contribute £2000 into SIPP would the £2000 be subtracted from 101k and then that amount be subtracted from full personal allowance of £12,570?
Or is it simply a case that SIPP is only added to 20% tax rate band and should not be subtracted from gross income of 101k?