[Closed] HMRC - Adjusted Net Income

Any experts in the house.
The examples on HMRC are useless and don't cover pensions

So can someone please explain how pension contributions and private healthcare affect adjusted net income.

Say Mr Smith earns £40,000
put 5% (£2000) into a pension and has private healthcare as a benefit which costs £800 a year

What is the Adjusted net income?
Is it £40,000 - £2000 + £800 which is £38800?

Also, am I correct in assuming that salary sacrifice benefits are not included in Adjusted net income, so I also received £1200 in child care vouchers, these £1200 are not part of the calculation.

Thanks