55% tax on pension withdrawal over lifetime allowance: Where to declare on self-assessment?

In 2022 2023 tax year I was charged 55% tax on withdrawal of pension over the lifetime allowance, but I cannot see where this withdrawal is declared on the self-assessment submission and also whether this withdrawal is considered to be "income" or withdrawal from pension "capital" (equivalent to the tax-free lump sum) for the purposes of clawback of child allowance - I have searched and I cannot find guidance on this on the HMRC website.

Hi Sherard Veasey,
As tax was deducted this would not be the tax free element and you would show this under pension income on the return.
Thank you. 

 

Thank you for the response, however so far as I can see the response is incorrect and would result in an incorrect calculation of tax which might well cause problems in the future. When I show the amount taxed at 55% under pension income on the tax return, the tax calculation assumes that I have paid too much tax on this amount and shows that I am due a repayment of tax, which is incorrect. I simply need to know where on the tax return I declare the pension income received in 2022-2023 that was taxed at 55%? Many thanks for the help.

Hi,

Have a look the following guidance which advises that you declare the tax deducted on supplementary page SA101, Box 7 of page Ai4.  

Tax on your private pension contributions

When tailoring your online return you would tick 'yes' to the question "Are you liable to pension savings tax charges or have you received payments from overseas pension schemes?" on page 2 of 3.

Thank you.