Should we claim higher rate tax payer pension relief on salary sacrifice pension?

I am reading conflicting information whether to claim an extra 20% tax relief under SA. Pension contributions is under salary sacrifie. SAYE 22-23 as a higher tax payer has been completed. Tax Scouts calculator advised we are entitled to an additional 20% relieft on pension contributions. Who is correct?

Hi,

If you pay into your pension scheme before your employer calculates the tax to deduct from your earnings, then you are receiving tax relief at source and no further relief is due. This would be the case with salary sacrifice.

If you pay into the pension scheme after your income has been taxed, you can claim higher rate tax relief, through a Self Assessment tax return, if you need to complete one, page TR4 of SA100, or in writing, providing supporting evidence of payments from your pension provider.

Thank you.

Thanks HMRC. I have a follow up question on this. Is position as binary as it appears from above? So, if someone pays a higher than the 20% rate of income tax, and s/he is in a pension scheme but does not participate in a salary sacrifice arrangement (or any other arrangement in which relief is achieved by excluding pension payments from being susceptible to income tax) , then that person can claim tax relief in his or her tax return? My situation is that I opted out of salary sacrifice in a pension scheme that typically offers salary sacrifice.

Hi,
You can see guidance here:
Tax on your private pension contributions
Thank you.

Not HMRC...it is clear when it comes to pension relief. Salary sacrifice, no additional releif to be claimed as the amount sacrificed has been removed from salary altogether so it reduces the tax due on ALL income by not being a factor in the tax calculation for the year. Then there are pensions on which tax relief is also gvien via PAYE, so no additional claim as similarly the amount liable to tax is reduced by the pension paid (A p.60 shows gross taxable income (after pension deducted) not gross taxable pay (before pension). Finally, payments to pension AFTER PAYE calculated, additional relief can be claimed as releif is only given in the fund at 20% and if a higher rate payer then additional releif is due. The vast majority of company pensions are relieved via PAYE, so no additional relief is due. In addition to those pensions there are old style gross pension payments but those are increasingly rare and tend to only apply to certain professions e.g. NHS locums.