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Posted Sat, 09 Dec 2023 11:40:18 GMT by
Hi I have overpaid into my pension in the last financial year but am trying to figure out where on the self assessment form I can claim relief from prior year underpayments. I have read that I can use allowance from the last three years, but can’t see where I claim this. Thanks. Aash
Posted Fri, 15 Dec 2023 09:41:04 GMT by HMRC Admin 25
Hi Aash Patel,
If you have any unsed allowances from the previous 3 years that cover the excess that you have paid into your pension then you do not need to declare it on the return.
If not, you will be liable to a pension savings tax charge and declare it under exceeding annual allowance.
Thank you. 

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