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Posted Wed, 24 Jan 2024 15:28:07 GMT by
I submit an SA as I have ‘other income’ and I’m a high rate tax payer. My P60 shows gross salary but does not show a deduction for my pension contributions. (But the tax amount does reflect the deduction, (i.e the tax is on the gross salary minus pension contributions). I put in my gross salary into the section on my ‘Pay from this employment’ So when the SA calculation is done it looks at my gross salary and thinks I’ve underpaid tax on my salary as it doesn’t take into account the net pension contribution. Therefore, should I be putting in my FY year contributions into Tax Reliefs ‘paying into registered pension schemes’ 1. Payments to registered pension schemes? If so, I’ve been doing it wrong for years so will need to send a letter to try and recover 4 years. Is that 19/20, 20/21, 21/22 and update my 22/23 (already submitted and paid). Thanks for anyone taking the time to read and respond.
Posted Mon, 29 Jan 2024 08:26:08 GMT by HMRC Admin 19

It depends on how the pension is deducted. If under net pay, the employer takes the contribution from pay before tax so the customer gets full tax relief whether at the basic, higher or additional rate. No further relief is due.  

If not under net pay, the employer takes the contribution after tax so the customer gets basic rate tax relief only. Higher rate customers can claim money back and you would show this under payments to registered payment schemes. No relief is due for payments made under salary sacrifice.

If you are able to claim, then yes, you would need to send in a letter giving details for ealrier years. The 2021 to 2022 and 2022 to 2023 returns can be amended up to 31 January 2024 if you filed these online,

Thank you.

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