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Posted Tue, 13 Dec 2022 13:23:05 GMT by Gary
I'm filling in the self assessment form for 2021/22 as my wage is 56k and receive child benefit. I have got my £56.5k off the P60 and pay into a Post Tax Employer pension at work £4645 before it being grossed up to £5806. I have ticked the box in tailored return page 3 about my pension to open up the pension box in the seperate section. My question is which box does this go into to take off for my adjusted income to reduce the Child Benefit tax charge? Is it the Payments to registered pension schemes (Also known as PPR) where basic rate tax relief will be claimed by your pension provider (called Relief at source) or is it the Payments to your employer's scheme which were not deducted from your pay before tax? Both seem to give me a tax rebate which makes me think I am doing it wrong! Thanks
Posted Thu, 15 Dec 2022 10:36:02 GMT by HMRC Admin 19
Hi,

Your employer deducts a payment from your salary before they then work out how much tax you need to pay. This gives you tax relief on your payment at the basic rate of tax, 20%.  If you already receive basic rate tax relief on your pension payments (PPR), you would enter the gross figure in the payments to registered pension schemes, as this will allow you to obtain a further 20% tax relief, by extending the threshold at which you become subject to higher rate tax.  

If you enter the gross figure in the other box, you are declaring that you have full relief still to claim. You can see the guidance on completing SA100, under the section tax reliefs here: 

How to fill in your tax return (2022) Updated 6 April 2022

Thank you.

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