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Posted Fri, 05 Jan 2024 19:04:27 GMT by
I am trying to establish whether my pension contributions should go onto the Self Assessment return so I can claim higher rate relief, but am not totally sure if they were made under the "relief at source" method or the "net pay" method as described on the "moneyhelper.org.uk" website. I have a "Contribution Certificate" and an Annual Statement from the pension provider which shows basic rate relief being added to the payments by them - is this sufficient confirmation to enter them to the Self Assessment Return and claim higher rate relief? Many thanks
Posted Thu, 11 Jan 2024 15:04:34 GMT by HMRC Admin 20
Hi jrowe17129 Rowe,
If you made the payment direct yourself and not through your employer, it will be under relief at source. if done via your salary, you need to check with your employer.
Thank you.
Posted Thu, 11 Jan 2024 23:42:00 GMT by maxb
The fact that the pension provider is adding basic rate relief is a pretty strong indicator it is "relief at source", though. Another thing you can check to confirm is your total taxable pay, as listed on your P60 / P45 / payslips. With "relief at source" you would expect this to be your total expected salary (possibly plus the value of any taxable benefits in kind, if your employer has opted to "payroll" them instead of issuing a separate P11D). With "net pay" (also known as "salary sacrifice"), the value of the pension payments would have been removed from the total taxable pay figures. Note that even if *you* are contributing to your pension via "relief at source", your employer may also be paying in contributions, as a benefit separate from salary. Employer contributions will not benefit from tax relief, and should not be included on the tax return. Your pension provider's statement should identify the different kinds of contributions, if relevant.

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