Child Benefit charge and salary sacrifice

malcolmffc

Hi,

I earn £51,000 a year but pay 10% of my salary into a pension through salary sacrifice. I have one child for which I claim child benefit for. Do I need to file a Self Assessment return with HMRC as my notional salary is above the Child Benefit Charge limit (even though my official pre tax salary is under it, so won't need to pay anything)?

Thanks
Malcolm

Your_Hero

Not to my knowledge, unless you pay into a personal pension so you could be claiming back tax relief on those?

xylophone

Has the salary sacrifice reduced your taxable income?

http://www.theguardian.com/money/2013/sep/28/child-benefit-pension-contributions-higher-earners

https://www.gov.uk/salary-sacrifice-and-the-effects-on-paye

https://www.gov.uk/adjusted-net-income

dazza.mk

Your notional salary is irrelevant, it is the salary that will show on your P60 at the end of the year (after Pension contributions / childcare vouchers etc.) that will count (that is assuming you don't have any other sources of income that will offset the pensions etc.)