rmpannon

Am I right in thinking that I can take the gross amount off my net income if I make an additional personal pension contribution e.g. If I pay £2000 into my pension (outside of my employee contribution) and this is grossed up to £2500 pension contribution, do I take £2500 of my net income? Also, should I make HMRC aware of this additional pension contribution as this will impact the tax I pay on a dividend declaration?