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Adjusted net income’ for tax free childcare

Dragoo8365
Posts: 1 Newbie
Hi everyone,
I was wondering if anybody could help me with the question below as we have spoken to hmrc several times and seen to get a different answer each time...
My partners pension is paid through their employer and is a relief at source scheme. AVIVA claims tax relief from HMRC at the basic rate of 20% to top up employee pension contributions.
When working out the ‘adjusted net income’ for tax free childcare can they remove their pension contributions? They are a 40% tax payer.
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Is their income over £100k?0
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