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Posted Mon, 01 Jul 2024 11:18:39 GMT by Eloise Brown
I am a sole trader within the higher rate tax bracket and made a personal contribution in the 2023-34 tax year. When making the contribution, this was incorrectly declared as an employer contribution as opposed to a personal contribution, so the pension provider has not claimed the basic rate tax relief. The pension provider has confirmed they can not make changes to the classification of the contribution to claim the basic rate relief, so please can you clarify how I can get the relief due on the pension payment made? I do complete a self-assessment each year, can I get full relief on my self assessment tax return for both the basic rate and higher rate tax relief?
Posted Thu, 04 Jul 2024 07:56:16 GMT by HMRC Admin 25 Response
Hi Eloise Brown,
You will declare this as pension payment where no tax rleief has been claimed (AVC)
Thank you. 
 
Posted Thu, 04 Jul 2024 08:04:57 GMT by Eloise Brown
To confirm no pension relief can be claimed on the Self assessment in this case then? the tax relief is lost entirely?
Posted Thu, 04 Jul 2024 08:08:09 GMT by Eloise Brown
And if it can be claimed, can you provide the specific box/page on the Self assessment?
Posted Mon, 08 Jul 2024 11:40:11 GMT by HMRC Admin 10 Response
Hi
Yes relief can be claimed. On the tailor your tax return section online you would answer yes to the question- Did you make contributions towards a personal pension or retirement annuity? This will open the section to declare the pension contribution made to receive the tax relief. 

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