Pension contributions to reduce tax band

I'm self employed so my income is received gross (I pay tax via self assessment). I make personal pension contributions and I am wondering if they will bring my effective tax rate down from higher rate tax to basic rate tax. In order to calculate what level of pension contributions would have this effect, is the relevant amount of pension contribution the amount I pay in (before tax relief is applied) or the gross amount once my pension provider has added tax relief? If my pension contributions mean that I do not pay any tax at higher rate, will my Personal Savings Allowance be £500 or £1000?

Hi ,
 

Please refer to :  Tax on your private pension contributions  .

Thank you .