professional subscriptions & adjusted net income

TARDIS

I’m trying to estimate my adjusted net income for this year to figure out how much to put into my SIPP to get under £100K (nice problem to have, I accept)

Do you take away gross allowable professional subscriptions and fees when calculating adjusted net income? I’m sure I read something like that in the past, but can’t find anything to confirm this on HMRC website or other guidance.

Can anyone confirm/refute this please?

Many thanks  

[Deleted User]

You do - they reduce your taxable income and your adjusted net income. 

https://community.hmrc.gov.uk/customerforums/pt/5be6cefc-6f87-ee11-a81c-000d3a86dfe6

Grumpy_chap

purdyoaten2 said:

You do 

Assuming, of course, the employer has not allowed / reimbursed the Professional Subscription fees.  
It is quite common that professional fees for persons employed in that profession are met by the employer, particularly for more senior roles attracting the salary where the 60% tax threshold is relevant.

TARDIS

Grumpy_chap said:

purdyoaten2 said:

You do 

Assuming, of course, the employer has not allowed / reimbursed the Professional Subscription fees.  
It is quite common that professional fees for persons employed in that profession are met by the employer, particularly for more senior roles attracting the salary where the 60% tax threshold is relevant.

Sadly we have to fund these ourselves.
Good to know they can help reduce the 60% tax liability though.
 Thanks 

sheramber

They also need to be on the HMRC approved list.