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Posted Sat, 16 Dec 2023 12:27:42 GMT by
Any help very gratefully received - I'm going round and round in circles! My employer has a pension scheme that is relief at source - so my pension contributions are paid after tax but the pension provider adds an extra 20%, which they claim back from HMRC. I'm a higher rate tax payer, so if I'm understanding this correctly I should be able to claim tax relief on my pension contributions of 20% (up to the amount of any income I have paid 40% tax on) However, on the Self Assessment tax return form in the pension contributions section it clearly states "Do not include here any personal contributions that had basic rate tax relief in the scheme by 'relief at source', such as a group personal pension scheme". So where can I include my pension contributions? Some clear guidance on this would be very helpful.
Posted Thu, 21 Dec 2023 08:53:29 GMT by HMRC Admin 25 Response
Hi Catriona Tate,
If the pension contributions were taken from your net pay and not deducted from your salary before the tax is calculated then you would answer 'YES' to the question on the tailor tax return section- Did you make contributions towards a personal pension or retirement annuity?
This will open the pension section and you would then enter the details in the box- Payments to registered pension schemes (also known as PPR) where basic rate tax relief will be claimed by your pension provider (called 'relief at source').
Enter the payments and basic rate tax.
Thank you. 

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