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Posted Wed, 27 Mar 2024 18:17:02 GMT by mimifefe
Hello, My previous employer created a workplace net pay pension scheme for me and I only worked for one day for the employer in 2023/2024 tax year, which I got £45. There is no contribution from both the employer and me to the pension in the tax year. I did not work afterward and stayed at home in all the remaining days in the tax year, depending on interest from savings. Later in the tax year, I paid £10,000 to that workplace net pay pension scheme. So, my questions are as follows: 1. Can I get any pension tax relief from the £10,000 contribution? 2. If yes, how should I claim the relief in the self-assessment? Thanks a lot.
Posted Tue, 02 Apr 2024 10:20:49 GMT by HMRC Admin 2

If you have paid into a pension scheme in a tax year, you can receive tax relief on your payment, up to the maximum of your total employment income or the threshold (22/23 £40000 and 23/24 £60000) whichever is lower.

If you complete a Self Assessment tax return, it is declared on the paper SA100 on page TR4 and online in the section 'Paying into registered pension schemes and overseas pension schemes'.

Thank you.
Posted Wed, 03 Apr 2024 17:07:00 GMT by mimifefe
Thanks for your reply. I would like to seek your clarifications on the following further questions, please. 1. Referring to my previous post and your answer, is it correct that I can receive tax relief on £45 as my total employment income was only £45? 2. Should I enter £10,000 to Box 3 in SA100 on page TR4 as my pension scheme is not one of relief at source, annuity or oversea? 3. Is it correct that only £2,880 of my £10,000 contributed will be counted for tax relief and finally I will earn £720 as the tax relief as a low earner? Thanks a lot.
Posted Wed, 17 Apr 2024 13:22:07 GMT by HMRC Admin 20
Hi mimifefe,
please refer to Tax on your private pension contributions
Thank you.

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