Self Employed Personal Pension

My wife is a self employed person. She earns around £80,000 as annual income. Her Taxable income will be 80000-12570 = 67340 She doesn't have an employer pension, so if she contributes £6000 annually towards personal pension plan, will her taxable income be reduced from 67340-6000 = 61340 ?

Not HMRC...No, her basic rate band will simply be extended by £6000 to give higher rate releif,

So, she would have to pay 20% tax on 56,270 - 12570 = 43700, rather than 50270-12570 =37700 ?

Correct...assuming the 6000 is the gross pension figure, if net (i.e. physically paid by her) then you gross it up at 20% to 7500. Entering whichever amount is appropriate on the SA return (being self employed) will produce the calculation showing the basic rate band as extended by the gross amount paid meaning less tax is due than would have been the case had the pension not been claimed.

Hi,
Please see the following link for further information:
Tax on your private pension contributions
Thank you

Thanks Clive for the detailed response.