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Posted Thu, 25 Jan 2024 18:30:28 GMT by
Hello, I am looking for help regarding the pensions section. I have two pensions. One of them is a SIPP and I'm happy with what I need to do on the SATR for this one. The other is a private pension that I have with Nest. My employer pays in 3% to it and I pay in 5% of my salary but it is paid after tax. I previously thought it was paid before tax and didn't include it in my SATR for tax relief. But I now think based on this being paid after tax I am due tax relief on it because it comes out of my payslip after income tax and national insurance. Nest claim basic rate tax relief on my behalf and add it to the pension fund after they receive my contributions and employer contributions. 1. Based on what I have said do you agree that I should include the figures for my contributions (with basic rate tax added as instructed) into this 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:" 2. I have not done this for 2020/21 or 2021/22 returns so i have missed out on the tax relief. I see that I can amend my 2021/22 return still online so i will do so. How do i amend the 2020/21 return so that I can claim the tax relief for those pension contributions? 3. For those previous tax years, will it all be worked out in terms of me possibly having overpaid tax and they will refund me? Thank you for the help!
Posted Tue, 30 Jan 2024 10:53:59 GMT by HMRC Admin 19

You would ignore the payments made by your employer, as you cannot claim tax relief for those payments. You would declare your gross payment, your payment and the tax claimed back by Nest, in box 1 of page TR4 on SA100. This will allow you to claim any additional relief you are due.  

You can amend your two previous tax returns, 2021/22 and 2022/23, and claim overpayment relief for the earlier two years, by following the guidance here:

SACM12150 - Overpayment relief: Form of claims

Any overpayment relief claims for 2019/20 received after 5 April 2024, are out of date and cannot be claimed.

Thank you.

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