David Pearson

Hi, I'm over 55 and have 2 pensions - one from a previous employer which is transferred into a SIPP that is static (I'm not paying into this pension) and the second pension is my current employers scheme that I contribute to via salary sacrifice. I have accessed pension one (The SIPP), so understand that as I'm still working, I am liable for tax on money paid into pension two IF it exceeds the money purchase annual allowance limit (currently £10,000). So If £12,000 was paid into pension two, I would be liable for tax on £2,000 ? My question is how do I declare that an extra £2,000 was paid into my pension AND how do I complete this on a self assessment form (which boxes) ???