Claiming tax relief on my pension contributions

During FY22/23, I made pension contributions of £2,613, does this mean I can enter £3,267 (ie. £2,613 divided by 80 multiplied by 100) in the box 'Pay registered and overseas pension schemes 01 - Pension payments'? Note that I am based in Scotland and a higher rate tax payer (41% rate). Also I made the mistake of not claiming tax relief on my pension contributions during the last 2 financial year, ie FY20/21 and FY21/22, which box can I use to rectify the issue? Thanks a lot.

Hi,

If tax relief has already been applied, yes.

You cannot claim for previous years on the return and will need to make a separate claim, this will need to be done in writing and send to:

HRMC,
PAYE & Self Assessment,
BX9 1AS

Thank you.