MR78

Hi, I have a question re-section 1 in the self assessment form, please ( Payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider (called ‘relief at source’). Enter the payments and basic rate tax) My employer does NOT deduct tax from my pension contributions but the pension scheme provider adds basic rate tax relief to each contribution once they receive it each month. Do I enter in this section (section 1) the net amount of my pension contributions OR the gross amount that also includes the basic rate tax relief claimed by the pension provider? e.g. -my net contributions = £10,000 -gross amount including basic tax relief = £12,500 Which of the two do I enter in box 1? £10,000 or £12,500? I am a higher tax payer hence the inclusion of the pension payments in the self assessment form. Many thanks

Hi, I also have a question about Box 1.1 in the tax reliefs section (pensions) on my 2022/23 self assessment. I made regular contributions to my current employer's pension scheme of £16,143.60 (including the 20 per cent tax claimed by the pension provider as my employer makes contributions to them after my tax is deducted). I also made a one off payment of £12,500 into one of my ex- employers' pension schemes (this includes £2,500 added by that pension provider). I have put in box 1 the sum of both so £16,143.60 plus 12,500, a total of £28,643.60. I then put the £12,500 again in Box 1.1 under one off payments. Have I completed this section correctly? I assume that this new box (box 1.1) is there to estimate any personal pension relief for 2023 to2024 tax year? As I do not know if I will be making any one off payment in the future I put the one off payment in here so that this is not used for calculating relief for 2023/24. It would be very useful if you could add to the notes if in box 1.1 the 20 per cent tax claimed by the provider should be included or not as this was not clear to me (so I was not sure if I should put £10,000 or £12,500 in the new box). So in summary 2 questions: 1. Have a completed Box 1 and Box 1.1 correctly? 2. What is Box 1.1 used for?