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director of a limited company making employer contributions from business account

Answer
Renata Paulaviciene
Posted Wed, 20 Nov 2024 13:32:02 GMT by Renata Paulaviciene
If director of a limited company making employer contributions from business account to his pension fund, can he claim tax relief on his self assessment as he is higher rate payer?
Answer
HMRC Admin 19 Response
Posted Tue, 26 Nov 2024 14:56:52 GMT by HMRC Admin 19 Response
Hi,
No, as this is employer contributions. You can see guidance here:
Tax on your private pension contributions
Thank you.

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