HMRC Admin 19 Response

Hi,

It depends on how the pension is deducted. If under net pay, the employer takes the contribution from pay before tax so the customer gets full tax relief whether at the basic, higher or additional rate. No further relief is due.  

If not under net pay, the employer takes the contribution after tax so the customer gets basic rate tax relief only. Higher rate customers can claim money back and you would show this under payments to registered payment schemes. No relief is due for payments made under salary sacrifice.

If you are able to claim, then yes, you would need to send in a letter giving details for ealrier years. The 2021 to 2022 and 2022 to 2023 returns can be amended up to 31 January 2024 if you filed these online,

Thank you.

Hi,

Yes, you can bring it forward to use against the same self employed source in the 2022/23 return. Within the self employed section,  look for the question, Loss brought forward from earlier years set off against this year’s profits. If the loss is more than the profit for this year, only use the amount of loss that you need and the balance will then be available to carry forward.

Thank you.

Hi,

You can see guidance here;

Selling online and paying taxes - information sheet

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Hi,

If you pay in to a personal pension, whether monthly through your company payroll or directly as a lump sum, student loan contributions are worked out using your gross pay, unless you pay in to your pension by salary sacrifice.

You can complete a Self Assessment tax return to have the pension contributions taken into account. For each £1,000 you pay in to your pension, £800 net, each year you could pay around £90 extra in student loan repayments.

Thank you.
 

Hi,

As your return has been submitted online you will have been able to see if there is any charge to pay. This is also available by viewing your statement. HMRC will not contact you before 31 January 2024 due to you filing online.

Thank you.

Hi,

No, you do not declare this as its a refund of contributions already paid by you.

Thank you.

Hi,

It would be the £5000, as that is what you have remitted.

Thank you.

Hi,

Untaxed interest figures in your current year code are usually based on the previous year's untaxed interest amount, an amount which is confirmed directly by your banks and building societies.

If you would like us to check the amount going through your code,  or the figures received from your accounts, you will need to contact our Income Tax team.

Income Tax: general enquiries

Thank you.

Hi,

The correct figure coded is usually provided on screen. If you would like to confirm the figure given, and do not have copies of your P2 coding notifications, contact us by webchat or phone.

Self Assessment: general enquiries

Thank you.