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Posted Sun, 07 Jan 2024 15:13:08 GMT by
For SA, when inputting the pension contribution total, which states to include the tax relief claimed by the provider, should this include the relief if the provider received it after the tax year. For example, for tax year 2022-23, I made a one off contribution into my pension of £2500 on 21st Mar 2023. The pension provider received the tax relief on 21st May 2023 (which is tax year 2023-24). Assuming no other contributions were made in tax year 2022-23, which value should be entered in the SA: 1. £2500 - as the relief was received after 5th Apr 2023 2. £3125 - gross amount as the contribution was made within tax year 2022-23 Thanks
Posted Fri, 12 Jan 2024 06:59:57 GMT by HMRC Admin 25 Response
Hi codingobjects,
You would include in 22/23, as that is when you paid the money into the pension scheme and claim.
You enter the amount you paid to the pension scheme plus the tax claimed back by the pension scheme of 20%.
You can work this out by taking the amount paid divided by 80, times 100 (£2500/80*100).
Thank you. 
 

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