Tier 1 - Net income = Gross income - expenses - tax?

Dear all,

Please clarify:

For Tier 1 general as self employed, points are awarded by the HO for:

Net income = Gross income - expenses

OR

Net income = Gross income - expenses - tax?

The final figure for point calculations should be before or after tax?

Thanks

Net income = Gross income - expenses

Good Luck