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Posted Tue, 13 Feb 2024 22:42:19 GMT by
Hi Please help. I am employed but had to complete self assessment because I received income from a pension annuity. My confusion is around pension tax relief because my work pension uses the net pay arrangement which I understand effectively reduces my salary for tax purposes. Therefore, I don't think I put anything about pension contributions on my tax return. However having looked into my tax account further I note that my employer is reporting to you my gross salary and not the salary after my 5% contribution has been made. Can you explain how I am getting the tax relief or whether I should have put it on the Self-Assessment. This has been the case since I joined the company pension scheme (full gross salary reported to you) so I need to be sure everything is as it should be. Thank you
Posted Mon, 19 Feb 2024 12:42:12 GMT by HMRC Admin 19
Hi,

If your employer deducts the pension contributions before your tax is calculated then relief will already have been given and no entry is needed on your Self Assessment tax return.

If the pension contribution are made from your net pay then you would make the claim for relief on your tax return. 

Thank you.
 
Posted Wed, 21 Feb 2024 22:21:16 GMT by
Hi OK, I understand that the tax relief has already been given on my contributions. Thus, should I have entered my salary minus pension contributions on my self-assessment tax return? Thank you

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