star123

I am bit unclear which income value to use when working out whether the child benefit charge needs to be paid. This is the situation: Gross salary: £57,973 Taxable income as stated on P60: £49,027 Childcare vouchers of £2,916 were claimed during the year. Pension contributions before tax of £6,028 were made. Is the gross salary figure or the taxable income figure used? If gross, can the pension contributions and/or childcare vouchers be subtracted?