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Adjusted Net Income for Child Benefit

Reading this from Citizen Advice Bureau.

"Your income will generally be your income before tax and deduction of ''Personal Allowance'. It includes everything you pay tax on, such as your wages or profits from self-employment, savings interest or rental income. It doesn't include some deductions, such as certain pension contributions or Gift Aid donations to charities. This is called 'adjusted net income'."

For the calculation of child benefit would my income be
GROSS INCOME
less PERSONAL ALLOWANCE????
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