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Posted Mon, 20 Nov 2023 09:47:12 GMT by
Two questions, please, re: 'Paying into a registered pension scheme' on my Self Assessment form. Q1. On the advice of my IFA, on 10th March 2023, I made a transfer of £19,200 into a SIPP. The pension certificate shows the gross amount as £23,940, and a 'cash facility' of £60. The total the certificate shows is £24,000. Do I put £23,940 or £24,000 in my return, in the "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:"? Q2. I only made a single 'one-off' contribution as detailed in 1. above. The remainder of all the payments into this SIPP were made from my salary before tax was deducted. So what do I put in "Total of any 'one-off' payments to registered pension schemes included in the 'Payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider' box:"? Thanks so much for your help!
Posted Tue, 21 Nov 2023 17:04:04 GMT by HMRC Admin 10 Response
Hi
£24000 in box 1 and box 1.1.  
Box 1.1 is only additional information and does not impact the tax calculation.
Posted Tue, 21 Nov 2023 17:28:53 GMT by
That's so good to know. Thank you very much for your clear and concise answer!

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