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Posted Fri, 18 Aug 2023 08:51:54 GMT by andyc69
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
Posted Wed, 23 Aug 2023 14:32:38 GMT by HMRC Admin 19

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.
Posted Fri, 17 Nov 2023 14:16:48 GMT by MR78
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?
Posted Wed, 22 Nov 2023 10:27:09 GMT by HMRC Admin 25
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. 

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