Sir i have some doubts to clarify
First
In calculation of adjusted net income
Gross personal pension contribution includes contribution by employee only or also by employer
Second
The rate band extension using gross personal pension contribution uses only employee contribution or both employee and employer??
Ask the Tutor ACCA TX-UK
Clarification
First:Employee contributions only
Second: this is not applicable as an employee would pay their pension contributions at source gaining tax relief there. If an employee makes a further contribution into a personal pension plan which is unlikely is he is in his employers scheme, then its the employees contribution that extedns the BR and HR bands
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