Introduction New section 213C Gross Income
11.New section 213C sets out how to calculate the individual’s “gross income” for the tax year. The amount of gross income is:
	the total income of the individual for the tax year (Step 1);
	plus any pension contributions paid by the individual and donations under payroll giving in respect of which there was a deduction in determining total income at Step 1 above (Step 2);
	less any income tax deductions and reliefs, other than for pension contributions and gifts of qualifying investments to charities, that are deductible at Step 2 of the calculation of income tax liability in section 24 of the Income Tax Act 2007 (ITA) (Step 3);
	plus the total pension savings amount after deducting any pension contributions paid by or on behalf of the individual (Step 4).