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Posted Sun, 20 Nov 2022 11:55:54 GMT by Alan Steven
I pay into a workplace pension after tax is deducted from my salary each month (relief at source). I pay MORE into the pension this way than the portion of my earnings that are subject to higher rate tax. I understand I can claim the additional 20% relief (20% to 40%) on those earnings that are subject to higher rate tax. I am struggling to find the portion of the self assessment return where I capture this. All the guidance I have sought online just says "fill in the appropriate part of your self assessment return". I am guessing it is part of the "Paying into registered pension schemes and overseas pension schemes" section, where eligible options could be: -Payments to registered pension schemes (Also known as PPR) where basic rate tax relief will be claimed by your pension provider, or -Payments to your employer's scheme which were not deducted from your pay before tax Can you also confirm I take the earnings that are subject to higher rate tax, divide by 80 and multiply by 100 to arrive at the figure that I am claiming the extra relief on?
Posted Tue, 22 Nov 2022 15:04:12 GMT by HMRC Admin 17

Hi,
 
On page TR4 of the SA100 main tax return, you would enter the gross payments to your pension scheme into box 4. 

If you are completing your tax return online, please go to page 3 of tailor your return and select 'yes' to "Did you make contributions
towards a personal pension or retirement annuity? This does not include payments you make to your employer's pension scheme,
which are deducted from your pay:". 

This entry will increase the basic rate tax band and reduce your income taxed at 40%. 

The gross figue can be obtained by dividing by 80 and mulitplying by 100 .

Thank you.

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