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Posted Sat, 30 Nov 2024 19:49:57 GMT by Chonnikan Apitanakun
I understand that as a basic-rate taxpayer (20%), contributions to a personal pension receive 25% tax relief at source, meaning the pension provider claims this amount directly from HMRC on my behalf. My question is: 1. Can additional tax relief be claimed on these contributions when completing a Self-Assessment tax return? 2. If not, could you confirm that the 25% relief at source fully satisfies my entitlement as a basic-rate taxpayer? Thank you for your assistance.
Posted Thu, 05 Dec 2024 15:49:03 GMT by HMRC Admin 19 Response
Hi,
If you are a higher rate tax payer and your pension contributions are taken from net pay, then yes, you can claim the relief on your Self Assessment tax return. When you enter the details you would add on the basic rate tax relief claimed by the pension provider to your contribution.
If the payments are deducted from your gross pay before your tax is calculated then you do not need to declare the details. 
Thank you.
Posted Fri, 06 Dec 2024 09:28:15 GMT by Chonnikan Apitanakun
Thank you for your previous response regarding pension tax relief. I want to confirm my understanding based on your reply: 1. As a basic-rate taxpayer (20%), the tax relief provided at source by my pension provider (the 25% "top-up") is sufficient, and there is no need for me to claim any additional tax relief. Is that correct? 2. Additionally, I understand that I do not need to declare my pension contributions when submitting my Self-Assessment tax return. Could you confirm this? 3. Lastly, I cannot deduct my pension contributions when calculating my taxable income. Please confirm if my understanding is correct.
Posted Wed, 11 Dec 2024 09:38:27 GMT by HMRC Admin 21 Response
Hi,
If you are a higher rate tax payer and your pension contributions are taken from net pay then yes you can claim the relief on your Self Assessment tax return.
When you enter the details you would add on the basic rate tax relief claimed by the pension provider to your contribution.
If the payments are deducted from your gross pay before your tax is calculated then you do not need to declare the details. 
Thank you.

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