“pension deductions arent taxable anyway though”
– exactly: this is how we can deduce from the GTD what our starting point is for HB purposes.
What I suspect we will find in Nancy’s case is that £158.10 is the employEE’s pension contribution, and that the gross salary of £1620.77 is already net of the salary sacrifice for enhanced employER’s contributions. I don’t think £158.10 is the salary sacrifice
