Re child benefit tax charge

[autienotnaughty]

Dh earned 58k last year
He paid 8k into his work pension

On the gov website it states the benefit charge applies on earnings after pension is deducted. So that would be 50k .

On the self assessment form the total required is the same figure as the one on the P60 which is 58k.

So what's correct should dh declare 58k or 50k?

58k. There will then be a question about pension contributions.

Fill in a self assessment form. I was in the same position as your dh. I paid no extra tax due to child benefit, and it ended up that HMRC owed me money for my personal pension contribution (20% of my personal pension contributions). I didn't realise I could do this, so a win win for me.

The P60 is what HMRC look at. If contributions made by salary sacrifice then his salary should be 50k. Any chance he is looking at the wrong bit of the P60?

I went round in complete circles with this on the HMRC website yesterday. Last year I was literally pennies over the 50k threshold, so am confident that once pension contributions are factored in I will be below.

But. The website "help" first says to use the figure on your p60.
Then asks if you want to claim allowable expenses.
But says don't include pension contributions deducted at source.
Then says you may need to fill out an SA form.
It is so infuriating.

What's salary sacrifice? Are work pensions salary sacrifice?

Many work pensions are salary sacrifice. It might be best to query this with the payroll team?