Confusion in self assessment form - self pension and employer pension at higher tax

I have 3 parts of pensions. When I fill in the self-assessment form, I get confusion how to fill in the number into the boxes. A. monthly pension contributed by my employer (deducted from salary) B. monthly pension sacrifice contributed by myself (deducted from salary) C. one-off self pension contributed by myself (contributed after getting my salary, no deduction from salary) In the pension section of the self-assessment form, there are several text boxes which has pretty similar meanings. Box 1. Payments to registered pension schemes (also known as PPR) where basic rate tax relief will be claimed by your pension provider (called 'relief at source'). Enter the payments and basic rate tax: Is it correct that this box should be equal to A + B + C for my case? Box 2. Total of any 'one-off' payments to registered pension schemes included in the 'Payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider' box: Is it correct that this box should be only C ? Box 4. Payments to your employer's scheme which were not deducted from your pay before tax: Is it correct that this box should be A+B ?

Hi
Fill in boxes 1 to 3 for payments to registered pension schemes and box 4 for payments to overseas pension schemes.
You can claim tax relief on your personal contributions to a registered pension scheme if you paid them before you reached age 75 and have:
been a UK resident in the tax year
had taxable UK earnings, such as employment income or profits from self-employment
had UK taxable earnings from overseas Crown employment (or your spouse or civil partner did)
been a UK resident when you joined the pension scheme, and at any time in the 5 tax years before 2021 to 2022 tax year
Do not include any amounts for:
personal term assurance contributions
your employer’s own contributions
contributions taken from your pay before it was taxed                      
You cannot claim relief on payments made under salary sacrifice.

May I know what the differences between the text box 1 and the text box2? Which one should I enter? Only box 1 for my case? Box 1. Payments to registered pension schemes (also known as PPR) where basic rate tax relief will be claimed by your pension provider (called 'relief at source'). Enter the payments and basic rate tax: Box 2. Total of any 'one-off' payments to registered pension schemes included in the 'Payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider' box:

Hi,

HMRC would use the figure in box 1 as an estimate for future years and may alter your tax code.
If the amount was a one-off which wasn't being repeated you should enter this amount in the box for one-off payments.

Thank you

Hi, I need help with the below fields as using them differently is creating either a tax due or refund due position and which is confusing me. This is related to the section of 'Paying into registered pension schemes and overseas pension schemes' in Self Assessment Form, Query relates only the below 3 questions and boxes. BOX 1: Payments to registered pension schemes (also known as PPR) where basic rate tax relief will be claimed by your pension provider (called 'relief at source'). Enter the payments and basic rate tax: BOX 2: Total of any 'one-off' payments to registered pension schemes included in the 'Payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider' box: BOX 4: Payments to your employer's scheme which were not deducted from your pay before tax: ------------ I'm using a example to explain the situation. Gross: £120K Scenario 1: Gross = £120K, Salary Sacrifice to pensions = £20K. Hence tax is calculated on £100K. No tax on the £20K. This is how tax will be worked out if someone was to do a salary sacrifice. Scenario 2: Gross = £120K, Making private pensions contribution (from post taxed salary) = £20k. a: Paid: £16K to pensions provider b: Pensions provider added: £4K (20% tax relief) c: in Self Assessment: £4K (balance 20% tax relief) So for Scenario 2, this is how i'm entering in Self Assessment, Box 1: £20K, because it is payments to a registered pensions scheme Box 2: £20K, because it is a one-off Box 4: £20K, because this payment was not deducted from pay before tax So in Scenario 2, the SA form in the summary shows that it taxes £100K, and the balance £20K is considered to be contributed in pensions and hence not taxed. Plus the tax which was paid excess for the £20k (which then was contributed to pensions) is adjusted through 20% relief by provider, and 20% relief in SA form. I wanted to understand if this is correct? or should any box be handled in a different way? Would appreciate guidance on the matter. Thanks in advance.

Hi R A

On SA100, page TR4, box 1 relates to payments to a pension scheme, after tax has been deducted from their salary.  
20 percent tax relief is automatically given when the payment is made to the pension scheme, so higher rate taxpayers can claim a further 20 percent tax relief by completing this box.
Box 2 is for payments to a pension scheme, after tax is deducted from the salary and no tax relief has been given.  
This box allows an individual to claim 40 percent tax relief if higher rate and 45 percent if additional tax rate is paid.  
Box 3 is for payments to an employer pension scheme made, after tax was deducted from the salary and box 4 is for payment to a foreign pension scheme.
If an individual pays into a pension scheme before tax is calculated from their salary, then full relief is given at source and no further relief is due.
Guidance for the SA100 (2023) tax return can be found here Tax Return notes

Thank you

Hi, I'm an additional tax rate payer (45%), I would like to make in March 2024 a one-off contribution (20000) directly to my SIPP. I understand that 20% of my contribution will be automatically claimed by my pension provider, so that will be additional 4000, in total 24000. When I do my SelfAssesment, what should I enter into those Boxes: BOX 1: Payments to registered pension schemes (also known as PPR) where basic rate tax relief will be claimed by your pension provider (called 'relief at source'). Enter the payments and basic rate tax: BOX 2: Total of any 'one-off' payments to registered pension schemes included in the 'Payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider' box: Could you please confirm whether: 1) In BOX 1 I do not enter anything, since my contribution is a one-off 2) in BOX2 I enter 24000? (specifically not 20000 but 24000, yes?) Will HMRC then correctly calculate that 24000 means 20000 (my payment) + 4000 (pension claim) and be able to give me a return of 5000 i.e. additional 25% ? I've never claimed any tax return this way. Will HMRC simply transfer that amount to my bank account? If I file my self assessment in in April 2024, when can I expect that return to happen? Thank you

Hi Pawel,
In box 1 you would enter the grossed up pension contribution and in box 2 the amount that was a one off payment.
In your case the same figure in each box.
By putting the figure in the one off payment box this stops your tax code being amended to include the pension relief going forward.
On your calculation you will receive the additional relief you are entitled to.
Once you file your tax return if overpaid the credit will show on your online account and you can then claim the repayment into your UK bank account.
Once issued it takes 5-10 working days to arrive in your bank account. 
Thank you.