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Posted Sun, 19 Nov 2023 15:54:01 GMT by
During 22/23 tax year I was paying monthly contributions to a workplace pension via salary sacrifice, i.e. the contribution was deducted from my monthly pay prior to tax calculation. I was a standard rate tax payer until my wife passed away in March 22 and I started to receive a spouses pension which put me into the higher rate tax payer bracket. HMRC have now billed me for an additional £996 for that year. Can I claim any additional tax relief on pension contributions made via salary sacrifice for that year? I also opened a SIPP that year and paid in a lump sum for which J received a 20% tax relief. Can I claim higher eate tax relief o n that payment?
Posted Wed, 22 Nov 2023 15:32:07 GMT by HMRC Admin 20 Response
Hi leedsleeds,
No.
The salary sacrifice is seen as employer contributions and no relief is due, 
see EIM42780 - Salary sacrifice: contributions to a registered pension scheme: income tax effects for confirmation.
Thank you.

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