Net relevant earnings - A person"s pensionable income (that is, income from employment) plus taxable benefits in kind, less any allowable business expenses but before deduction of personal allowances. For self employed people these are taxable profits less capital allowances or losses from previous years.
Net relevant earnings : a person"s pensionable income (that is, income from employment) plus taxable benefits in kind, less any allowable business expenses but before deduction of personal allowances. for self employed people these are taxable profits less capital allowances or losses from previous years.