Tutorial notes:
(1) Before making the personal pension contribution, Dembe’s adjusted net income of £130,000 exceeds £123,700, so no personal allowance is available. The personal pension contribution will reduce Dembe’s adjusted net income to less than £100,000 (130,000 – 40,000 = 90,000), so the personal allowance will be fully reinstated.
(2) Pension contributions have no impact on NICs.
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