Judicial Pension Scheme (2022) / Adjusted Net Income


Hoping someone can help.

We have multiple clients in the JPS 2022 scheme and looking at pension contributions before the end of this tax year. We are aware of the scheme being unregistered and therefore contributions not counting towards the annual allowance.

However, we are unsure how the contributions made to the JPS 2022 scheme affect their adjusted net income calculation? Can anyone clarify?

Any help/links appreciated!

Many thanks,


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