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Posted Thu, 17 Nov 2022 15:33:37 GMT by Romesh Wijeyekoon
Hi, My employer operates a net pay pension contributions, so that my PAYE tax is calculated after my pension contributions and therefore I gain full tax relief on my take home pay. When completing my self-assessment, where do I include this? Would I put the gross pension contributions in box 1 of Page TR4 on the SA100? The description is "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", which doesn't seem to be right as the pension provider won't be claiming any further relief. If not, does it go elsewhere? I was trying to work out my tax liability and if I don't enter it somewhere and make the calculations, the result would indicate that I owe more than has been paid via PAYE, so surely it has to go somwhere? Any help would be greatly appreciated.
Posted Mon, 21 Nov 2022 16:50:31 GMT by HMRC Admin 10
If the pension contributions are taken before tax is calcuated, there is no further relief to be claimed and should not be entered on the return.

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