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?