Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 19 Jun 2024 22:30:05 GMT by richiel101
Hi I’m a GP I contribute to NHS pension scheme I mainly am employed and so my pension is taken off my salary at source , so doesn’t need to be accounted for on the tax return I also have some self-employed income as a Locum, where I have paid employee pension contributions and submitted them to NHS pensions. My understanding is that I can claim tax relief on this remaining pension contribution I’ve made but wanted to ensure it was on the right section of the tax return. Is it box 3 on TR4? (Ie contribution to employer pension scheme) as it is, if you like, an extra contribution to my employer scheme but via self-employed income stream Thanks
Posted Tue, 25 Jun 2024 11:23:55 GMT by HMRC Admin 19

If you are a higher rate tax payer then you can claim relief on the pension contributions. As you are paying additional payments into your pension, it would be recorded in box 1 on TR4 with details of any one off payments in box 1.1.

Thank you. 
Posted Wed, 26 Jun 2024 11:39:43 GMT by richiel101
Hi Thanks for replying I am in the NHS pension scheme which is a net-pay scheme, not a relief at source. So would I be right in thinking this extra payment, which hadn’t been deducted from pay before tax, should actually be accounted for in box 3, rather than box 1? Thanks
Posted Tue, 02 Jul 2024 14:57:33 GMT by HMRC Admin 5
Hi richiel101

As your employer deducts your pension payments before calculating your tax liability on the balance, you receive full tax relief at source, regrdless of whether you pay tax at 20%, 40% or 45%.  
On those payment, no further relief is due.  If you make further payments to your pension scheme from your income, after you have paid tax, you can claim further tax relief if you pay tax at 40% or 45%.  
Where your pension scheme will claim tax releif from HMRC on your behalf, you would complete box 1, so that you can claim the balance in your tax return.

Thank you

You must be signed in to post in this forum.