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Have you read OT notes chapter 2 section 5 on Gift Aid and chapter 10 section 1 Types of Pension Scheme and listened to lectures??
Gift Aid payments never reduce the taxable income on the income tax computation but are deducted gross in deriving ADJUSTED Net Income and also extend the basic and higher rate band limits in the calculation of tax liability.
To deal correctly with pension contributions you need to know whether they are made under an occupational scheme or personal pension scheme?!
Occupational pension scheme contributions are paid gross and deducted from employment income whereas personal pension scheme contributions are treated the same way as gift aid payments.
Note that charitable contributions made under the payroll deduction scheme are treated the same way as the occupational pension scheme contributions.
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