We assume that you are contributing to a registered pension scheme.
If so, the amount the company contributes directly to that scheme will be an allowable expense for tax purposes provided there is no non-trade purpose for the payment.
The deduction for the company’s contribution can be claimed in the company’s accounts.
The accounts will have to be filed with HMRC and form part of the company’s corporation tax return.
The guidance in HMRC’s Business Income Manual at BIM46035
which will help you to decide if there is a non-trade purpose
Contributions by the company count towards your annual allowance. This is the maximum amount of pension savings an individual can make each year with the benefit of tax relief.
Please see the guidance in HMRC’s Pensions Tax Manual at PTM05110
For queries about pension schemes please contact Pensions Schemes Services. Online/phone/postal contact details can be found on the gov.uk website at: