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Posted Sat, 21 Oct 2023 11:10:10 GMT by
Hi there, I am very confused about declaring Pension contribution in my tax return. I am currently employed and paid via PAYE, but had to submit a tax return as a high earner. For the financial year 2022 - 2023, I made £2073.19 contribution to my pension via my employer (i.e. through the payslip), I believe the pension provider claims the tax relief at source resulting into total pension of £2,591.49 (based on the pension provider's statement). I believe I am all sorted from pension tax relief point of view, but how to make sure to also deduct this from the higher tax rate. The only section that seems relevant is: Paying into registered pension schemes and overseas pension schemes > 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. How can I ensure that my tax contribution (via payslip) is taken into account in my tax calculation? It clearly states that if I pay tax at above the basic rate, I should be entitled to further tax relief. However it also states not to include contributions taken from your pay before it was taxed. Many thanks,

Name removed admin .
Posted Tue, 31 Oct 2023 09:55:44 GMT by HMRC Admin 19 Response
Hi,

If you check your payslip and if the contributions are deducted before the tax is calculated then you already have received the relief on the contributions and you are not able to claim again.
If they are deducted from your net pay then you can make the claim at the PPR section on the tax return.

If you are not sure if the contributions are from gross or net pay then you can check with your payroll department or you can contact HMRC to check your record.

Contact HMRC

Thank you.

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