maxb

The box called "Payments to registered pension schemes (also known as PPR) where basic rate tax relief will be claimed by your pension provider (called 'relief at source')." is for when you pay into a pension yourself, using your taxed earnings. If your employer is paying in to a pension on your behalf, including "salary sacrifice" contributions - which it sounds like is the case since the sums are not part of your P60 - then you do not enter the pension contributions in your tax return at all.

@zaza_uk Please start a new thread for your own question. It would get confusing if we interleaved three different conversations in this one. However, if you know that all of your contributions are via salary sacrifice, you leave that box entirely empty. With salary sacrifice, you were never taxed on the contribution in the first place, so there is no need or entitlement to claim relief.

@HFisher Please start a new thread, it would get confusing if we interleaved multiple different questions in one. When you do: 1) I think you said "employee contributions" when you meant "employer contributions". 2) There are no question numbers in the online tax return - your query would be easier to understand if you gave the question text.

@james stein I agree with @Bella Boo - and here is a different way of explaining it which might help: Your original calculation is actually correct, as far as it goes... but you have stopped short of considering that the tax relief ONLY applies to the money that ends up inside your pension. Therefore, the additional tax relief that is delivered by returning money to your income ... is once again subject to income tax! If you take your figure of £1704.55, and deduct income tax at your marginal rate of 45%, you get the actually received figure of £937.50.

When I filled in my 2021-22 return, in similar circumstances, I left the "Amount saved towards your pension, in the period covered by this return, in excess of the Annual Allowance:" box empty, and documented my working regarding having Annual Allowance to roll over in the main "any other information" box. I am not sure whether I needed to do that, but at least that way I had evidence of having considered this if I needed it. This seems to have been acceptable, as I was never contacted about that return.

After getting a chance to ask a tax professional's opinion (keep things simple; if income is included in your P45 treat it that way, don't try to reassign it elsewhere on the return if you don't absolutely have to, to get a reasonable calculation) and seeing that echoed in some of the responses in this thread, and this one too, more simply: https://community.hmrc.gov.uk/customerforums/sa/8854d60e-2d98-ee11-a81c-002248c69e85 - I'm changing my mind from what I said earlier in this thread and will just go with the advice that page Ai 2 does not need to be completed if the P45 has included the taxable sum.

I don't think it's possible to have a PAYE tax free amount of £12,579 because tax codes only deal with tax free amounts in multiples of £10. Furthermore, the amount in your tax code is not an allowance itself - rather, it is an attempt to summarize all allowances and other personal circumstances that apply to you, into an estimate that controls how PAYE is applied during the year. At the end of the year, Self Assessment looks back over what happened in the year, and charges/refunds tax to correct for anything that wasn't exactly right under PAYE. You need to look at the reasons you were given a non-standard tax code, and ensure all those reasons are declared in the proper parts of your Self Assessment.

If you're referring to https://www.gov.uk/estimate-income-tax - well, it prominently says it is an *estimate*, not a final figure. Self Assessment determines what you actually pay. You could: * talk to HMRC web chat self assessment support * talk to a professional tax adviser * if you personally feel happy to share further details of your Self Assessment calculation with this anonymous Internet forum, you might get help in understanding it from community members

This behaviour is normal, though poorly documented. The paper version of the tax return has lots of boxes which ask for whole pounds only - and has a note at the top of the paper form to explain how to round pennies. I am *guessing* that the online tax return was made to do the same rounding, so that people wouldn't pay different amounts of tax depending on which form was used. The rounding is actually always in favour of the taxpayer - incomes are rounded down, and tax already paid is rounded up. So, just complete the form using your expected figures, and whenever it wants to automatically round off the pennies, just accept that and carry on.

PAYE is a fairly simple system compared to the overall complexity of tax, and it doesn't by itself understand or take account of the reduced personal allowance for income over £100k. As a result, if you earn over £100k in a year, and your tax code hasn't been adjusted in advance based on an estimate of how much your personal allowance will be reduced, PAYE can substantially under-charge you, leaving you with a bill to make up at the end of the year. But a quick bit of tinkering in a spreadsheet suggests your numbers ought to come out to something like £1,126.46 extra, not £2,999.80. Hope you managed to get an explanation from someone who could see your full calculation! @fleeting glimpse: The "Create a new thread" form is literally on the front page of the forum... https://community.hmrc.gov.uk/customerforums/sa . Your issue does not sound similar. What you are seeing sounds normal and correct. Think of it this way: PAYE / tax codes are a tool to spread out paying roughly the right amount of tax over the year. At the end of the year, the Self Assessment looks back over what actually happened in the entire year, and fixes up the amount of tax in cases where PAYE didn't cover all the details. Your Self Assessment includes your employment income because it happened in the year - but it also includes (or should) the "tax paid" number from your P60 or P45, giving you credit for what has already been deducted via PAYE.