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Retroactive claim for pension higher rate relief

Answer
Posted Tue, 09 Jan 2024 16:58:55 GMT by
When claiming for unused tax relief, should the details for the previous tax years be attached as a separate note to the SA100? There does not seem to be a section in the actual SA100.
HMRC Admin 19 Response
Posted Tue, 16 Jan 2024 09:57:54 GMT by HMRC Admin 19 Response
Hi,

No, there is no requirment to include this. You only need to report it if you have a charge to pay.

Thank you.

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