Income Tax & Pension contribution calculation

May 28, 2005 1 Replies

I'm thinking of accepting a job where the salary increase will, on gross terms, push me just over the HRT threshold. However there's a 6% pension contribution to pay, such that (gross-6%) is well below the threshold, so how in practise is all this worked out? What about additional tax liability of other (small) investment incomes where some tax has already been paid?



you need Hormone Replacement Therapy to do the job ?

ISTR that pension contributions to employer's schemes are deducted before the PAYE calc is done on taxable income, thereby giving you automatic tax relief on it. This would keep you below the 40% limit from what you say.

Phil

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