Child benefit taper

[Tulipvase]

Please can someone explain this to me in simple English….

My husband is going to be earning 70k in a local government job with the accompanying DB pension scheme.

Trying to figure out if it is worth claiming child benefit for one child. Well 2 for part of the year unless he stays in college but that’s not likely.

Do we deduct his pension contributions from his salary, as per the figure on his p60? Obviously that makes the relevant salary much less than without the deduction.

if we can’t deduct his pension contributions, then it might not be worth the effort of doing the self assessment. Also, does anyone know how they recoup the tax due if you do claim? Is it a one off payment or do they adjust the tax code for the following year?

Thanks for any advice.

Yes you deduct the pension contributions.
You can decide to pay back in a lump sum or chabge the tax code, whichever you prefer.

Thank you - I wasn’t sure as the description of the pension type on their calculator didn’t seem right. But I completely confused myself thinking about it!