Hi Vicky
On page 22 the book says that state retirement pensions are paid gross and private pensions are paid with tax deducted at source.
My view is that as the state pension is paid gross, this does not need grossing up. With the private pension it doesn't say whether the £50 is gross or net. As they haven't grossed it up in the example, I would take the £50 to be the gross amount.
These are my thoughts but if anyone else has anything to add, it would no doubt be very much appreciated.
I am also studying Self Assessment but have used a combination of a Distance Learning Course and the ICB book. I like the number of worked examples and self test questions with the ICB book and these have helped hugely. The two courses have looked at self assessment from different angles and have been very helpful.
Jan
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