Workplace Pension Tax relief Calculation (40%)

My employer changed their payroll provider in January 2023. This caused a delay in my pension contributions for Feb & March 2023 reaching the workplace pension provider (Nest). The provider actually received these contributions in late-April 2023, outside of the 2022/23 financial year. This resulted in only 10 pension contributions being received by the pension provider in 2022/23, not 12. My question is, when informing HMRC of my total contributions for 2022/23, do I use the figures that were deducted from my salary (12 months) or the total received by my pension provider (10 months) - and claim for 14 months in 2023/24?

Hi,

You can see guidance on member contribution made via employer deduction through payroll here:

PTM041000 - Contributions: essential principles

Thank you.