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Posted Sat, 23 Sep 2023 16:50:11 GMT by Colin
Hi, In March 2022 (just prior to 22/23 tax year) I made a voluntary contribution to a private pension. I was given basis-rate tax relief on this contribution by the pension contribution (i.e. amount paid into fund was my-contribution divided by 0.8). On my 21/22 self-assessment, I included the pension contribution under: "Payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider (called ‘relief at source’). Enter the payments and basic rate tax". The figure I entered was the amount with tax-relief. Midway through 22/23 tax year my tax-code was adjusted (increased) by HMRC with a "Personal Pension Relief" item equal to my pension contribution with tax-relief. Is this tax-code adjustment correct? Since I was given basic-rate tax-relief on the amount paid into my pension, I don't quite see why my tax-code for the following tax-year was adjusted. I'm now looking at my 22/23 self-assessment but would like to understand the above to ensure I file correctly. Thanks
Posted Tue, 03 Oct 2023 09:59:51 GMT by HMRC Admin 32

Your code would be adjusted to include the pension relief going forward but if it was a one off contribution this would need to be removed.

You can contact HMRC here.

Income Tax: general enquiries

On your 2022 to 2023 Self Assessment you would only declare pension contributions if you made any. 

Thank you.

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