Self employed pension contributions paid by engager

My client is a self-employed minister of religion. The church pay the equivalent of 10% of his stipend into his pension. When completing the Tax Return should I a) include this amount in the turnover on the self employed pages? b) include this amount as a gross pension contribution to claim tax relief? If not, should this amount simply be ignored?

Hi,

Tax is payable on pension payments that go above the annual allowance, provided your client has not flexibly accessed their pension pot or has a high income. Up to 2022 to 2023 this threshold was £40000.00.  For 2023 to 2024, it has increased to £60000.00. 

Tax on your private pension contributions

The payment into the pension scheme counts towards the threshold and should not be included as part of the turnover. Instead, if your client has exceeded the allowance threshold, the difference is reported on SA101 on page Ai4, in the section "Pension Savings Tax Charges", so that it can be included in the tax liability calculation.

Thank you.