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Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
You are on the right lines as this benefit is assessed using your expected, adjusted net income.
I do hope that you have found my reply of assistance.
Unfortunately, the people who man these telephone lines operate from a very limited stock of answers so anything out of the ordinary leaves them flummoxed. Personally I never advise using the telephone with HMRC, there is always the possibility of the person on the other end getting hold of the wrong end of the stick if they can even find the stick at all! Keep to letters, then you have a hard copy of what both parties said.
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Thank you for your support.