revolver1 Ambrose

Im trying to determine what additional tax relief on pension contributions I can claim as part of self assessment as a PAYE Scenario: Compiling PAYE tax return Higher rate tax payer (40%) on £10000 p.a. of salary Pays £10000 p.a into workplace pension using relief at source Pension provider add basic rate(20%) relief = £ 2500 Question: I am unclear how the addition 20% that can be claimed is calculated It could be: a). 20% relief on £10000 = £2500 or b). The difference between 40% relief on £10k and the 20% relief on £10k already claimed by pension provider That is (5/3)*10000 -(5/4)*10000= 16666.67-12500= £4166.67