Pension contributions

Hi I am a freelancer alongside my main employment and trying to fill in my self-assessment. I have two questions 1) when putting in my income from my employment I am taking the amount from my P60 which is the amount after pension contributions are deducted. Is this the income I should put in or should I include the amount before the contribution to pension is deducted? 2) I did nearly 3 months of jury service this year. How do I put in the loss of earnings paid to me from the CPS? Thanks 

Hi Isabel Ellis

You will take the figure from your P60 as this shows the taxable amount. the jury service income should be declared as other income.

Thank you

I have similar question on P60. If I enter the taxable amount then should I not make any entry in money paid into pensions section as if I do it reduces my tax liability, which is incorrect. Is this section for payments outside of PAYE?

Hello I paid into a company pension scheme in 2022/23 via payroll. I also made a ‘one off’ payment direct to the scheme provider (no involvement from my co/payroll). I was a higher rate taxpayer at 40%. I’m stumped by the Tax Relief section of the SA form and what sum to put in Q1 and Q1.1. I spent 2 hours contacting HMRC and the agents on both the phone and live chat we’re unsure what to advise. Pls help, thx

Hello I have amalgamated my 2 private pensions into 1 now and topped the pension up with some additional funds i had available from savings. I have a Financial advisor who has advised that I should declare this to HMRC as part of my self assessment but I am unsure on the figures I need to input and where as ive been advised that i should get tax relief on these with it being a pension etc.

Hi HFisher,

If your payroll payments were deducted before tax was calculated, these do not get declared anywhere.

For the lump sum payment you need to tailor your return at section 3, page 3, and answer yes to making pension contributions. This will then open other boxes. If tax relief has been given, enter the amount of the contribution in the second box, if not, enter it in the third box.

Thank you .

Hi Damian Kelly,

It will be the top up payment that you declare on the return. You will need to need to tailor yor return at section 3, page 3, to answer yes to pension contribtiuons. This will then open further boxes for you to declare which type and the amount.

Thank you.