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Posted Sat, 21 Jan 2023 13:59:20 GMT by Geoff Love
I am a higher rate tax payer and pay into a workplace group pension plan. If only 20% pension tax relief is applied at source, which is the appropriate box on the self assessment form to claim the extra 20% tax relief? I assume it is the top box in the Pension section - "payments to registered pension schemes", as the other option lower down "payments to your employers scheme not deducted before tax"?
Posted Tue, 24 Jan 2023 15:29:06 GMT by HMRC Admin 5
Hi,

That is correct.

Thank you.
Posted Tue, 24 Jan 2023 15:38:18 GMT by Geoff Love
I have since discovered that my pension is a salary sacrifice scheme. I think that in this case all the tax relief is claimed for me, so I do not have to claim for the extra 20% by self assessment. Is this correct?
Posted Thu, 26 Jan 2023 14:42:40 GMT by HMRC Admin 20
Hi Geoff Love,

That is correct.
You cannot claim the extra relief for salary sacrifice.

Thank you.

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