Bonus Pension Salary Sacrifice contribution date & tax year

Hi - I am really hoping someone can help with my question. Last UK tax-year (March 23), I opted for a bonus salary sacrifice into my pension. This resulted in an salary sacrifice pension contribution from my employer . I am trying to calculate usage of my annual pension allowance and carry over, and I am unclear which tax-year the resulting employer pension contribution is considered under, given: - Gross pay on my March-23 payslip (tax period 12 processed 25th March ’23) shows the bonus salary sacrifice - The SIPP where my pension was paid shows a contribution date of 20th April ’23 for the Employer pension contribution resulting from the bonus salary sacrifice Similarly, the normal monthly employer pension contribution shown on my March ’23 payslip, is only reflected in my pension funds on April 20th. Which tax year these pension contributions be treated under? - 22/23 (6th April ’22 to 5th April ’23) - corresponding to my March payslip (tax period 12 processed 25th March ’23), or - 23/24 (6th April ’23 to 5th April ’24) - corresponding to the contribution date of 20th April ’23 shown in my SIPP I have received conflicting advice from my employer (advised to consider as 22/23) and from the pension company (advised to consider as 23/24). Thanks!

Hi,

If your April  payslip, is dated after 5 April, then that payslip 'arises' in the new tax year and pension payments would be made in the new tax year.  In this case, you would review your

payslip April to March for the tax year in question.  The 'arising' basis means that the tax year in which something arises, is the tax year it applies to.

Thank you.

Dear HMRC Admin, I don't think that has actually answered my question. As noted, the payslip in question where the bonus salary sacrifice appears is dated 25th March ’23. The SIPP where my pension was paid shows a contribution date of 20th April ’23 for the bonus salary sacrifice. So the fundamental question is with a salary sacrifice should the payslip date or the date the contribution appears in the SIPP be used to assess which tax year the contributions are considered under for annual allowance calculation? I.e., which is correct? - 22/23 (6th April ’22 to 5th April ’23) - corresponding to my March payslip dated 25th March ’23, or - 23/24 (6th April ’23 to 5th April ’24) - corresponding to the contribution date of 20th April ’23 shown in my SIPP account Thanks,

Hi Valuables3019,
The payslip date.
Thank you.