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Posted Wed, 22 Nov 2023 20:00:41 GMT by Phillip Homer
Dear HMRC If I made a SIPP contribution in tax year 2022/23, but the tax relief payment only reached my SIPP account in the following tax year (2023/24), what do I put as pension contributions on my SA for year 2022/23? My contribution alone, or my contribution x 1.25? e.g. if I contributed £8,000 on 1/4/23, and tax relief payment appeared in my account on 1/6/23, do I put: A) Put £8,000 in my 22/23 return, and add the £2,000 tax relief to my 23/24 return next year, or B) Put £10,000 in my 22/23 return. Thank you!
Posted Fri, 24 Nov 2023 09:47:25 GMT by HMRC Admin 25
Hi Phillip Homer,
The deemed date of payment depends on the method used to make the contribution.
Plesae see guidance here:
PTM041000 - Contributions: essential principles
Thank you. 
Posted Fri, 24 Nov 2023 19:37:37 GMT by Phillip Homer
Ok thank you, after reading that I don't see how it is relevant to my question. I am not asking about MY contribution (to which the question of whether it was made by cheque, card, or DD would be relevant) - I am asking about the 25% tax relief that is automatically added to my account (to which asking how the payment doesn't make sense). Can you please clarify further?
Posted Tue, 28 Nov 2023 09:09:14 GMT by HMRC Admin 21
Hi Philip
It is the date the provider received the payment, not the date you made it that is important.  The date the provider receive the payment will determine whether is should be claimed in 22/23 or 23/34.  You would need to check with the SIPP provider for the date they received the payment. 
Thank you.
 
Posted Mon, 04 Dec 2023 10:26:49 GMT by Phillip Homer
Dear HRMC. I believe the advice you gave above is inaccurate. Please see here the response from my pension provider which makes much more sense: "The tax relief that is received and applied to your account is always going to count towards the year in which the original contribution is made. We treat this as a gross contribution. You can confirm this by going into your documents and generating a "Pension Contribution Statement" using the report generator as we report this to HMRC as a gross contribution which includes the corresponding tax relief. That means if you made a contribution on 01.04.23, even though the tax relief is applied around 6 - 11 weeks later, it is reported as a contribution made on 01.04.23 and counts to that tax year rather than the next." I'm posting this here in case others have the same question. Thank you 
Posted Wed, 06 Dec 2023 15:01:01 GMT by HMRC Admin 5
Hi

The deemed date for payments is outlined at Deemed date of contributions

Thank you
Posted Sun, 04 Feb 2024 14:22:44 GMT by Trencher Tree
Philip, did you reach a conclsion on this? Similarly seeing different advice in different places
Posted Tue, 06 Feb 2024 10:56:10 GMT by Phillip Homer
I went with the advice given by my pension provider which I pasted above. Pretty sure the Admin responses here didn't understand my question.

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