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Posted Sun, 17 Dec 2023 17:50:36 GMT by
Due to a change in circumstances my income from employment in the 22/23 tax year was substantially lower than expected. As a result my personal pension provider has claimed more tax relief at source than I was entitled to for the 22/23 tax year. Do I just submit my 22/23 self assessment with the amount of gross contributions made by the pension provider and then HMRC will tell me how much I owe?
Posted Thu, 21 Dec 2023 14:11:50 GMT by HMRC Admin 25
Hi Ventoux,
You will need to check with your pension provider, to ensure that they have not already repaid the excess relief claimed.
There is guidance in the pension scheme administration rules, with instructions for them to do so within 90 days.
Please see:
Tell HMRC you’ve claimed too much relief at source for pension scheme members
Thank you. 

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