Gareth Adams

Thanks HMRC. I have a follow up question on this. Is position as binary as it appears from above? So, if someone pays a higher than the 20% rate of income tax, and s/he is in a pension scheme but does not participate in a salary sacrifice arrangement (or any other arrangement in which relief is achieved by excluding pension payments from being susceptible to income tax) , then that person can claim tax relief in his or her tax return? My situation is that I opted out of salary sacrifice in a pension scheme that typically offers salary sacrifice.