High benefit charge self assessment Child benefit

Nikita

Hi
I need to complete a self assessment for a friend for high benefit charge for Child benefit .
They work for an employer and pay into a pension before tax .
What figure of her yearly pay do I need to use ? Wasn’t sure if pension could be deducted or not as have had the tax allowance as was taken before tax .
Any help much appreciated

phoenixd

Child Benefit tax calculator
For the CB high benefit charge, the following apply when calculating income (I think the first one answers your question):

- your salary before tax (with pension contributions under net pay arrangements deducted)
other employment income, for example bonuses
- taxable benefits provided by your employer, for example the value of medical insurance, a company car or anything else included on your P11D
- income from pensions before tax, for example from a state pension
- other income before tax, for example taxable profits from self-employment, taxable savings and dividends
- income from property before tax, for example taxable rental income and any taxable benefits provided by your employer such as medical insurance

phoenixd

If still unsure, allowable deductions include:

- pension contributions
- gift aid donations

Nikita

Thanks
I think I may need to adjust as I submitted it with salary for example £60 salary and for example say the employee deduction for pension was £150 a month - I did not allow for the pension deduction .
I wasn’t sure as already received some tax allowance on pension through payroll .