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Posted Tue, 05 Dec 2023 16:41:41 GMT by
I've made a one-off contribution to my ex-employer's pension scheme. I believe the provider hasn't claimed basic rate tax relief as they explained that my contribution is like a "£100, that the provider will issue a certificate, I need to contact HMRC, and HMRC adds the £20 (20%) to my pension fund. I have omitted to contact HMRC. What do I do for my tax return: 1) Put the net amount (what I actually paid to the provider) + the 20% basic rate tax relief (so net amount divided by 80 times 100) under "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'). Enter the payments and basic rate tax:" 2) Put this same amount under "Total of any 'one-off' payments to registered pension schemes included in the 'Payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider' box:" 3) Put this same amount under "Payments to a retirement annuity contract (Also known as RAR) where basic rate tax relief will not be claimed by your provider: Do not include PPR values here" - Or do I not add the 20%? 4) Payments to your employer's scheme which were not deducted from your pay before tax: - NOTE that I do not have an income through (self) employment so I don't think this is an option And finally, do I need to contact HMRC with the certificate or is this now handled through the self-assessment?
Posted Thu, 07 Dec 2023 11:22:15 GMT by HMRC Admin 20
Hi Adnas,
You will claim it under the retirment annuity section and its just the actual amount you contributed that you enter.
Thank you,
Posted Thu, 07 Dec 2023 12:50:49 GMT by
Thank you HMRC Admin 20, Ok, so the net amount, no addition of the 20%. What do I need to do to get that 20% basic rate tax relief - do I need to send the certificate from the provider to HMRC?
Posted Mon, 11 Dec 2023 15:35:15 GMT by HMRC Admin 18
Hi,

As you stated no tax relief had been given, there is no net amount. You will enter the amount of the actual payment made and the appropriate relief will be given in the calculation. You do not need to send the certificate at this time.

Thank you.

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