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  • Claiming higher rate pension tax relief for a one-off contribution of £85,000 in 21/22

    I am a higher-rate tax payer with an income of £100,000. I made a one-off contribution to my pension of £85,000 in November 2021 but I did not use my Self Assessment to claim higher rate tax relief on this in tax year 21/22 or later years (family issues, wasn't quite on top of some of the admin). I didn't make any pension contributions in 20/21 or 21/22. I contributed £2,300 in 22/23. Can I claim higher rate tax relief for the £85,000 contribution in 21/22? This exceeds the £60,000 annual limit but can I claim £60k higher rate tax relief in 21/22 and the remainder in 22/23? If so, how? Do I need to write to HMRC to claim for the whole amount or do I need to write for 21/22 and adjust my Self Assessment return for 22/23 to claim relief for the balance of £27,300 (£25,000 + £2,300)? Thanks.