Adjusted Net Income - Salary Sacrifice Schemes

When calculating your net adjusted income how is a salary sacrifice scheme taken into account? I understand that it's your gross taxable income, minus pension contributions. But if a salary sacrifice is made does this reduce the gross taxable income and then in turn the net adjusted salary?

I can only think the answer would be "yes, it does reduce it" as: * there is no question that salary sacrifice does reduce taxable income * the calculation of "threshold income", a different income value used in some pension calculations, relies on a specific additional rule to bring salary sacrifice back into scope, and no such specific additional rule is present in the definition of adjusted net income.

Not HMRC...Your P.60 already reflects salary sacrifice, i.e. the gross pay figure is after salary sacrifice, so no further adjustment is needed to this figure for net adjusted income.

Hi,
Salary sacrifice payments are taken from your salary before your gross wage is declared by your employer, to keep your salary sacrifice amount tax-free. As this reduces your gross wage, it therefore also reduces your adjusted net income. But this means you cannot deduct salary sacrifice payments from your gross wage when calculating ANI, as the deduction has already been applied.
Thank you.