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Posted Thu, 19 Oct 2023 16:39:49 GMT by sb3502
I have a SIPP which is relief at source, but in 22-23 I told them to treat one contribution as "gross" and tax relief was not claimed. This is because I am self-employed and predicting relevant earnings for the year is sometimes difficult. I didn't want to exceed the annual limit. I now find that my earings were somewhat higher nad wish to claim the basic tax relief on some of that contribution. SIPP provider says I can do this on self assessment. I have read the HMRC guidance ( and cannot find a reference to this situation. I'm also looking at the pension contribution section of self assessment and the nearest thing I can see is "Payments to a retirement annuity contract (Also known as RAR) where basic rate tax relief will not be claimed by your provider:" But this is a SIPP not a RAR. Can you please advise whether a claim for this basic rate relief is possible on self-assessment and, if so, exactly where? If not, do Ijust need to write to HMRC per the guidance I referenced above? Its for amounts less than £10,000. Thanks
Posted Wed, 25 Oct 2023 07:51:33 GMT by HMRC Admin 20
Hi sb3502,

If relief at source is not given on this payment by the pension provider, you would declare the pension payment in box 2, so that full tax relief can be given.

Thank you.
Posted Wed, 25 Oct 2023 17:34:32 GMT by sb3502
WarningThis post is currently being moderated and will be visible when it has been approved by a HMRC moderator.
Posted Fri, 27 Oct 2023 16:07:44 GMT by HMRC Admin 25
Hi sb3502,
To confirm you are correct.
Thank you. 
Posted Thu, 02 Nov 2023 14:41:08 GMT by sb3502
Thank-you for confirming. I've now had a go at doing this, but it raises another question.... how does HMRC know to make a payment of tax relief to my pension? i.e. will you be able to look up other relief claimed by my SIPP provider and send it there or do I need to include SIPP details in an "other information" box or as an attachment? Thanks.
Posted Fri, 03 Nov 2023 10:23:25 GMT by HMRC Admin 25
Hi sb3502,
The pension provider submits a claim to HMRC for 20% of the payment you made into your pension and you claim a further 20% through your tax return.
This give your the full amount of tax relief.
Thank you. 
Posted Sat, 04 Nov 2023 13:00:08 GMT by sb3502
Hi - thank-you for replying, but I believe the response is not relevant. I don't think you've read the original context. This is NOT a claim for higher rate relief. It is a claim for basic rate relief which was not claimed by my pension provider (despite them operating relief at source). This was because I believed at the time of the contributon that my relevant earnings for self-employment would not be sufficient to claim relief on the contribution. At the end of the tax year my earnings were higher and I therefore wish to claim the basic relief on some of the contribution. After having followed the advice here, I believe that the relief would in fact be given as a reduction of my income tax due after completing self-assessment. However, I have no income tax due for the year as my earnings were below the personal allowance. So - how do I get the tax relief paid to my pension? Thanks.
Posted Wed, 08 Nov 2023 18:23:18 GMT by HMRC Admin 25
Hi sb3502,
If you do not pay Income Tax, you still automatically get tax relief at 20% on the first £2,880 you pay into a pension each tax year (6 April to 5 April) if both of the following apply to you.
You do not pay Income Tax, for example because you’re on a low income and your pension provider claims tax relief for you at a rate of 20% (relief at source).
Tax on your private pension contributions
As your pension provided has not claimed tax relief, no relief is due.
You will need to take this up with your pension provider.
Thank you. 

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