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Posted Mon, 08 Jan 2024 19:47:35 GMT by
I am trying to establish whether my pension contributions should go onto the Self Assessment return so I can claim higher rate relief, but am not totally sure if they were made under the "relief at source" method or the "net pay" method [ref removed]. I have a "Contribution Certificate" and an Annual Statement from the pension provider which shows basic rate relief being added to the payments by them - is this sufficient confirmation to enter them to the Self Assessment Return and claim higher rate relief? Many thanks
Posted Fri, 12 Jan 2024 19:02:52 GMT by HMRC Admin 25
Hi jrowe17129 Rowe,
If you pay into an employer pension scheme, the employer generally deducts the pension payment from your salary, before the calculate the tax to be deducted.
This is known as 'relief at source' and all tax relief is given, so not further relief is due.
You can check this with your employer.
Where pension payment are made after your tax is deducted, the pension scheme provider will claim 20% tax from HMRC to add to your pension.
In your tax return, you would gross up the payment you made to your pension eg. £6000/80*100 = £7500 and enter this in box 1 of page TR4 on SA100.
This will extend your basic rate band, so you pay more tax at 20% and less at 40%, giving you the additional tax relief.
Thank you. 
Posted Fri, 12 Jan 2024 19:36:42 GMT by
I have a Contribution Certificate and Annual Statement from Scottish Widows that clearly shows basic rate relief being added. Presumably they would only do that on the instruction of the employer? I am not confident in the competence of the payroll staff at my employer and any advice I might receive from them - they did not seem clear that they were obliged to issue me with a P60 and it took several attempts to obtain even that
Posted Wed, 17 Jan 2024 11:02:59 GMT by HMRC Admin 19
Hi,

The type of pension you have means that the pension provider will claim 20% tax from HMRC against the payments you make to your pension scheme.

If you are a basic rate taxpayer, then you are getting your tax relief in this way. If you are a higher or additional rate taxpayer, you will need to claim the extra tax relief due from HMRC yourself. You do this in your tax return if you complete one. If you do not need to complete a tax return, you submit a claim in writing, which includes supporting evidence of payments made to the pension scheme, to:

H.M. Revenue and Customs
Pay As You Earn
BX9 1AS

Thank you.

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