High Income Charge for Child Benefit

superdooperchatter

Hi, hoping someone might be able to answer this question for me as I'm finding no luck looking online.  My partners income is above the threshold for Child Benefit so we are subject to the high income charge.  The online calculator asks to input income details and says to deduct any pension contributions made by net pay arrangements.  The calculator then tells me how much high income tax charge we will need to pay.  However, I have come to complete the HMRC self assessment form and it seems to only ask for income details without deducting net pay pension contributions.  I can't see anywhere to include details of net pay pension contributions.  As such the tax charge it is calculating is a lot higher than the calculator suggested.  Has anyone else come across this and is the calculator incorrect or am I not completing something on the self assessment form that I should be? Help please.   

Isthisforreal99

First things first, are the pension contributions definitely made via net pay?, i.e. deducted from salary before tax is calculated.

If so, the taxable figure on your P60 is after the pension contributions have been made so there is no need to deduct them again.

Dazed_and_C0nfused

superdooperchatter said:

Hi, hoping someone might be able to answer this question for me as I'm finding no luck looking online.  My partners income is above the threshold for Child Benefit so we are subject to the high income charge.  The online calculator asks to input income details and says to deduct any pension contributions made by net pay arrangements.  The calculator then tells me how much high income tax charge we will need to pay.  However, I have come to complete the HMRC self assessment form and it seems to only ask for income details without deducting net pay pension contributions.  I can't see anywhere to include details of net pay pension contributions.  As such the tax charge it is calculating is a lot higher than the calculator suggested.  Has anyone else come across this and is the calculator incorrect or am I not completing something on the self assessment form that I should be? Help please.   

You don't include net pay contributions in the pension contribution section of a Self Assessment return as they are already reflected in the taxable pay figure on the P60 (or P45) from that employment.

For example salary £80k with £12k net pay contributions would mean the P60 showed taxable pay of just £68k.