is it a % of the P60 figure or gross salary

MfS

Registered User
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45
I just got my P60 and it shows a total of taxable income less what was paid in pension contributions.

Is the max tax relief % (eg 20% 30-39) applied to this figure or this figure plus the other pension contributions ?
 
The max % is based on taxable income (before any pension payments have been deducted).
 
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