Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 30 Jun 2024 20:01:02 GMT by Mat
I am a higher rate tax payer and have an occupation money purchase pension scheme, which receives a monthly contribution directly from my salary via the net pay arrangement method. For 2023/2024 I have some allowance remain and decided to make a one off payment to my private defined contribution pension scheme. The pension provider claimed 20% tax relief on my behalf, and I will have to claim the higher tax relief (20%) using the online self assessment (SA). However, I am struggling to fill in the SA without errors. There are 5 boxes under the pension section and only the second box (one off payment) is applicable, but if I leave the first box empty I get error. Could someone in the know advice? Thanks in advance.

Name removed admin .
Posted Tue, 02 Jul 2024 12:37:16 GMT by Mat
Having re-read the descriptions I believe I would need to fill in first and second box, and in my case, both boxes contain the same figures. Hope this helps anyone who has the same querry.
Posted Thu, 04 Jul 2024 07:50:14 GMT by HMRC Admin 20 Response
Hi,
Box 1 of page TR4, is for payment made into a pension scheme that have only had tax relief of 20% claim by the pension provider.  
You gross up your pension payment (eg. (£1000/80)*100 = £1250) and declare the gross figure in box 1 of page TR4.  
You would also declare any one off payments in box 1.1.  Box 1.1 is additional information and is not part of a self assessment calculation.
Thank you.

You must be signed in to post in this forum.