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Posted Thu, 21 Nov 2024 15:07:16 GMT by Russell Herbert
Hi I am a higher rate earner and have been for several years. I have only recently been completing SA returns because of additional income and just found out that I can claim higher rate tax relief on my pension contributions which are deducted from my gross pay through my SA return. . My question is can I go back and claim for the higher rate relief for earlier years and if so how far back and how do I go about doing so? Many thanks in advance
Posted Wed, 27 Nov 2024 10:52:24 GMT by HMRC Admin 17 Response

Hi ,
 
You can still amend the return for 2023.

For earlier years, you will need to send in a letter giving details of the amounts paid for each year.

The furthest back we can go is to year ended 5 April 2021 as earlier years are now out of date .

Thank you .

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