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Associate dentist query

NewbieNewbie Well-KnownRegistered Posts: 229
I have just taken on a new (SELF EMPLOYED) associate dentist client, they pay into a NHS pension, the client has recorded their income as what they receive into the bank a/c, however, when I report her sales income in the tax return should this not be the gross amount before pension contributions? I have the monthly remittances breakdowns.
Any advice gratefully received.
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