Skip to main content

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

Posted Thu, 31 Oct 2024 09:21:30 GMT by djdd87
I've received two different answers on live chat, one of which aligns with what my accountant says, so I'm seeking some clarity. I'm a higher earner (40%) and my pension is deducted AFTER tax has has already been paid. I pay in £230 and when this is received in my pension scheme they apply the uplift and add an additional £57.50. One live chat assistant said to use the 1st box: "Payments to registered pension schemes operating relief at source" and another (and my accountant) said to use box 3: "Payments to your employer’s scheme which were not deducted from your pay before tax". Reading the notes on the third box, this seems to be the box I should be using, however the last note says "Do not include any personal contributions that had relief at source, such as a group personal pension scheme.". So if this isn't the correct box, when would this box ever be used? If I use box 1, I'm due a refund of around £100 and if I use the third box, I'm due around £500.
Posted Wed, 06 Nov 2024 10:06:59 GMT by HMRC Admin 17 Response

Hi ,
 
If the pension was deducted from your net pay then you would enter the details in
box 1 on the Self Assessment tax return page TR4. 

Thank  you .

You must be signed in to post in this forum.