Pension contributions and tax relief

Hello, I am looking to make a lump sum contribution to a personal pension and I have a few questions: I am aiming to make contribution that leaves my income below the high rate tax band. I understand that the pension provider will claim 20% additional contribution from the government on top of the contribution I make, and as I am a higher rate tax payer I can then claim additional tax relief on my self assessment tax return . Does my taxable income then become my salary - my own pension contribution, or is it my salary - (my pension contribution + the 20% added) ? I have a similar question regarding the 60k maximum contribution for tax relief - should the number which I compare to that 60k threshold be only my contribution, or my contribution + 20%? Or my contribution + 20% + the additional tax relief I will claim on self assessment? I may also need to consider the carry over allowance of previous years. I was not resident in the UK in 2021/2022 (though I did have a pension account from previous UK employment during that tax year, I made no UK pension contributions during that year). Can I still consider the 40k pension contribution limit from that available to me as carry forward for this tax year, despite not being resident in the UK then? Thank you in advance!

Hi eme,
For tax relief purposes, the maximum you can pay into your pension scheme is the equivalent of your gross employment/net self employment/net partnership income or £60000.  
This is know as the annual allowance.  Any sum paid into the pension scheme above this allowance, is taxable.  
Any unused annual allowance from the three previous tax years can be added to the annual allowance, to increase the tax relief threshold.  
Any sum that is taxable, must be reported in a self assessment tax return.  
Have a look at Check if you have unused annual allowances on your pension savings, and  HS345 Pension savings — tax charges (2023).
If your pension scheme allows, you can contribute to your pension scheme no matter your residency status.  
Tax relief is only available if your are a 'relevant UK indidividual'.  
Please have a look at the guidance at Pensions Tax Manual PTM044100 - Contributions: tax relief for members: conditions for more information.
Thank you.

Hello, Thanks for your reply. If we leave aside the topic of the carry over allowance, and I assume I have an annual allowance of £60000, can you please clarify : a) Does that translate to a maximum personal contribution of £48000? Because of the additional 12k added to the pension by govt as tax relief? or is it only the personal contribution that is considered for that annual allowance? b) Assuming I make a personal contribution of £48000, when i am working out how that impacts my highest rax income tax band, should I look at my total income - £48000 or my total income - £60000? Thank you

Hi, I am a higher rate tax payer now and want to make an additional pension contribution. I won't be earning next year, Can I write to HMRC and receive the additional 20% tax relief as way of payment by cheque rather than by self assessment or tax code adjustment?

Can anyone explain the process to claim carry over relief on pension contributions. I cannot see how to do it on my previous online self assessments. I have about £30000 of unused allowance from 2022/23 For 2023/24 I want to claim £90000 total for which I have sufficient income. Thank you

Hi zoez,
If you are required to complete a Self Assessment tax return in the tax year you make the extra payments, you would declare your additional pension payments in the tax return, so that they can be factored into your tax liability calculation, where any tax overpaid can be refunded to you.
If you do not need to complete a tax return, then you would need to write to:
H.M. Revenue and Customs Pay As You Earn BX9 1AS,
To claim Higher Rate Personal Pension relief, including supporting evidence, such as a letter from the pension provider, confirming the payments.
Any tax overpaid will then be refunded to you.
Thank you. 

Hi eme,
Yes it is £48,000 in order to take into account the tax relief.
Thank you.

Hi Davemoo,
You do not show this in the actual tax return. you only declare any excess that you need to pay - HS345 Pension savings — tax charges (2023)
Thank you.