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Posted Sun, 26 Nov 2023 20:06:41 GMT by
Hi, I just need some advise on how to fill in the Paying into registered pension schemes and overseas pension schemes page. My pension is relief at source. Pension payments were taken from my salary equalling \31724.08, with the 20% tax relief added on that would be £2116.38 I paid £2000 into my pension from my savings that I am not going to repeat. Do I put that in the first box along with my pension contributions or do I put that in the second box or both? Do I put in the £2000 I put in or £2500? Also how does it work out claiming back the extra 20% tax on contributions made when earning over 50K. Thanks
Posted Wed, 29 Nov 2023 12:14:09 GMT by HMRC Admin 25
Hi Mark Seaton- fry,
Where the pension payments are taken from the salary before the employer calculates the tax due on the remaining 'taxable income', then full tax relief is given at source and no further relief is due.
Where tax is deducted first and them payments are made into a pension scheme.  
The pension scheme provider, claims tax relief from HMRC and you declare the gross pension payment to HMRC who will give any additional relief.
Where further relief is due, this can be claimed via a Self Assessment tax return, in box 1 of page TR4 or in writing that includes supporting evidence.
For higher rate taxpayers, the basic rate band is increased by the gross pension payment amount, so that income is only taxed at 20% and not 40%.
Thank you. 
Posted Tue, 05 Dec 2023 21:02:05 GMT by
Which figures would I put into The self assessment tax return boxes?
Posted Thu, 07 Dec 2023 11:41:21 GMT by HMRC Admin 20
Hi Mark Seaton-fry,
Please refer to guidance at How to fill in your tax return Use these notes to help you fill in your tax return on what/where to declare.
Thank you.

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