Previous Earnings - Gross Salary or Taxable Gross Salary?

[ask.tier1]

I would highly appreciate urgent response ...please help.

I have been paid by my employer in a mix of allowances and basic salary components. The employer calls these allowances (Living/Electricity/ Council taxt etc) expenses but they part of my gross salary package. Considering all the living allowances paid by employer, I have a certain gross salary amount.

However being deputed from India, my employer has treated these components tax free. Hence the taxable gross salary is less than the gross salary amount.

I am worried and not sure which amount the Home Office considers as eligible "previous earnings"

"Gross Salary" or "Taxable Gross Salary" ?