Payments to registered schemes - value for self assessment

I am completing my SA return for year 22/23 have come to pension sections and want clarity of figures to insert into box as I made a lump sum contribution above my regular contributions. So for the first box 'Payments to registered pension scheme (PPR)' do include the following, for example: £200.00 x 12 = £2400.00 / 80 x 100 = £3,000.00 (to include 20% from Gov) £5,000 / 80 x 100 = £6,250.00 Total = £9,250.00 Then in the one-off box below insert £5,000.00 Is this correct? Thanks

Hi,

In box 1 and box 1.1 of page TR4 of SA100, you enter the pension payments made plus the tax relief claimed by the pension provider. This allows you to claim the additional tax relief on the actual amount paid into your pension scheme. The formula for box 1 is the same in box 1.1.

Thank you.

Hi, I also have a question about Box 1.1 in the tax reliefs section (pensions) on my 2022/23 self assessment. I made regular contributions to my current employer's pension scheme of £16,143.60 (including the 20 per cent tax claimed by the pension provider as my employer makes contributions to them after my tax is deducted). I also made a one off payment of £12,500 into one of my ex- employers' pension schemes (this includes £2,500 added by that pension provider). I have put in box 1 the sum of both so £16,143.60 plus 12,500, a total of £28,643.60. I then put the £12,500 again in Box 1.1 under one off payments. Have I completed this section correctly? I assume that this new box (box 1.1) is there to estimate any personal pension relief for 2023 to2024 tax year? As I do not know if I will be making any one off payment in the future I put the one off payment in here so that this is not used for calculating relief for 2023/24. It would be very useful if you could add to the notes if in box 1.1 the 20 per cent tax claimed by the provider should be included or not as this was not clear to me (so I was not sure if I should put £10,000 or £12,500 in the new box). So in summary 2 questions: 1. Have a completed Box 1 and Box 1.1 correctly? 2. What is Box 1.1 used for?

Hi MR78,
Box 1 shows the gross payments made into registered pension schemes.
Box 1.1 shows the total of 'one off' payments that is declared within box 1.
Box 1.1 is not included in any tax calculations and is an information box only.
Thank you. 
 

Can anyone please confirm whether the one-off payment amount entered in box 1.1 is excluding tax relief or should I include tax relief at 20%? I realise that the amount in box 1 should include tax relief at 20%. Thanks Thanks

Hi AndyB,
Please include the sum of all one-off payments made, without including any additional tax relief.
Thank you. 

 

I am completing my SA return for year 23/24 have come to pension sections and want clarity of figures to insert into box. I transferred from an existing pension with a different employer £4925. Do I include this in the first box 'Payments to registered pension scheme (PPR)'? For example, - I contributed £3065 + £766 tax relief (£3831) - I transferred £4925 from an existing pension in that tax year So, for box 1, do I put £3831 or £8756? If I should put £8756, do I then put £4925 in box 1.1?

Hi ,
 

If the pension payments are from your net wage and you pay tax at the higher rate then it would be the pension payments plus 20% tax relief in box 1. If any of the payments were a one off then you would enter the one of payment amount in box 1.1  . Thank you .

Where on the self assessment form can I include the figure for a retirement annuity contract where my pension provider does not claim tax relief on the payment

Hi Jules1234,
On the main tax return SA100 TR4 box 2.
Thank you.