Tax Reliefs- Section Pension Schemes

Hi, I have a question re-section 1 in the self assessment form, please ( Payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider (called ‘relief at source’). Enter the payments and basic rate tax) My employer does NOT deduct tax from my pension contributions but the pension scheme provider adds basic rate tax relief to each contribution once they receive it each month. Do I enter in this section (section 1) the net amount of my pension contributions OR the gross amount that also includes the basic rate tax relief claimed by the pension provider? e.g. -my net contributions = £10,000 -gross amount including basic tax relief = £12,500 Which of the two do I enter in box 1? £10,000 or £12,500? I am a higher tax payer hence the inclusion of the pension payments in the self assessment form. Many thanks

Hi,

If you are a higher rate tax payer and your pension contributions are taken from net pay then yes you can claim the relief on your Self Assessment tax return. When you enter the details you

would add on the basic rate tax relief claimed by the pension provider. 

Thank you.