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Taxable income for the tax year less any allowable reliefs under section 23 ITA 2007, minus the gross amount of any pension contributions made using relief at source, plus

As his threshold income is over £200,000 the taper annual allowance applies, and you have to calculate his adjusted income. To calculate his adjusted income add any employer contributions to his taxable income. His。

Individuals who continpermanente + taperue to be affected by the taper, depending on their adjusted income, may be impacted by the reduced minimum tapered annual allowance decreasing to。

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