Kate Rothwell

Thank you. So just to be clear, for AA purposes- threshold income definition from the link you provided says “Add any reduction of employment income for pension provision through any relevant salary sacrifice arrangements made after 8 July 2015.” I was presuming this included salary sacrifice for car lease? But you are saying that I can use P60 taxable income that has BIK added back in so I don’t need to add back the actual sacrificed salary amount which is higher than BIK?

As I have an ultra low emission salary sacrifice vehicle I am currently taxed on BIK value via PAYE which is less than half the actual monthly salary sacrifice deduction. For HMRC McCloud calculator I need to declare “taxable income” which includes benefits. Do I use P60 taxable income which already incorporates BIK or do I need to add full amount of deductions instead. Same question for calculating my “threshold income” and “adjusted income” for pension annual allowance charges. Thank you