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Posted Tue, 30 Jan 2024 21:08:21 GMT by
Hi I'm a higher rate tax payer. With my personal SIPP I understand I can claim the additional amount through my self assessment. I also contribute to a Junior SIPP which the provider claims the basic tax relief at 20%. My question here is, can claim the higher rate of relief on my self assessment for these payment to the Junior Sipp?
Posted Thu, 01 Feb 2024 16:31:14 GMT by HMRC Admin 2

You cannot claim higher rate tax relief for pension contributions paid into a Junior SIPP.  

Any higher rate tax relief will be based on the earnings of the child and can be claimed by them, not you.

Thank you.

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