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P60 question

Hi - just a quick query re P60 from my husband - would appreciate if anyone can confirm please? 

P60 shows income taxable income less pension contributions.  Roughly £53k less 12% = £47k.

Would higher rate tax apply? (i.e. would it be based on gross income or taxable income after pension contributions?)

Reason for trying to confirm is re savings interest tax. 

Many thanks. 

Comments

  • I presume what what you really mean is that the P60 just shows £47k?

    If he makes "net pay" pension contributions then you need to look at the total of his taxable income i.e. taxable pay of £47k, company benefits, interest, dividends etc etc to work out if he is deemed a higher rate payer or not.

    Then once you know that you know if he gets £500 or £1,000 savings nil rate band (aka Personal Savings Allowance).
  • Special_T
    Special_T Posts: 192 Forumite
    Part of the Furniture 100 Posts Combo Breaker
    edited 1 August 2022 at 10:27AM
    Thanks Dazed_and C0nfused.

    Yes - P60 shows £47k

    No co benefits or dividends - with interest rates going up, interest received will be around £800.
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