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Posted Sat, 12 Nov 2022 19:13:27 GMT by bas
Hi, I'm new to self assessment and currently fill out my 2021 / 2022 assessment. I am an employee and pay tax under PAYE. I pay into a company pension and would like to claim the 40% tax relief based on my higher income rate. a) This is the first year that I fill out the self-assessment. How can I also claim the relief for 2019-2020? Do I just add the amount paid in 2019-2020 to the amount that I have paid in 2021-2022? b) How/Where can I carry forward my annual allowance from 2019-2020 and 2020-2021? I have surpassed my annual allowance in 2021-2022, but not in the previous years and would like to use my allowance from the previous years. Thanks and kind regards
Posted Wed, 16 Nov 2022 15:37:09 GMT by HMRC Admin 2

You will need to submit the claim for earlier years separately.

As you want to carry forward unused relief you will need to do this in writing so that the details are held.

You do not note the unused relief on the tax return but work out if there is anything to declare.

You can find further guidance here:

Pension savings — tax charges (Self Assessment helpsheet HS345)

Thank you.

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