My client has both employment and self-employment incomes.
The taxable income amounts to circa £160,000 for 2017/18. He has also received a statement from NHS pension showing Pension Input amount for 2017/18 of £56,000.
I am trying to calculate the restriction to the Annual Allowance. Can anyone confirm if the Pension Input amount is treated as an employer contribution (i.e. therefore affecting 'Adjusted income' for these purposes, or whether it is ignored, or treated differently.