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Posted Sat, 27 Jan 2024 16:41:56 GMT by
As a higher rate tax payer with a workplace Auto Enrolment Pension, when claiming for the additional tax relief do I include Employee and Employer Contributions or just Employee contributions on the tax return ?
Posted Wed, 31 Jan 2024 09:19:52 GMT by HMRC Admin 19
Hi,

You can still amend the 2021 to 2022 tax return up to 31 January 2024, and as you have overdeclared your income, it is likley a repayment is due.

Returns are selected at random for review so we cannot comment if yours would be looked at or not.

Thank you.
Posted Wed, 31 Jan 2024 09:31:45 GMT by
Sorry, but that doesn't answer my question. Do I include Employer contribution or not ?
Posted Fri, 02 Feb 2024 08:34:20 GMT by HMRC Admin 25
Hi Amanda Cunningham,
It does answer the question as it depends on whether net pay has been applied or not.
If it has, then you cannot claim any further relief.
You therefore need to check how the deductions have been made.
Thank you, 
Posted Fri, 02 Feb 2024 08:46:38 GMT by
Deductions are made after tax & NI, So I understand that I can claim additional relief on my employee contribution. But can I also include the Employer contribution ? i.e. Claim high rate relief on the total contribution to the auto enrolment pension (employer and employee) ?
Posted Tue, 06 Feb 2024 10:30:28 GMT by HMRC Admin 8
Hi,
No relief is due on employer contributions and these should not be claimed.
Thankyou.

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