Victoria Jones

Hello there, I paid approximately £3000 into my workplace pension in 2023/24 and I’m a higher-rate tax payer, so I claimed the extra 20% tax relief when I completed my self-assessment for 2023/24. My tax-free allowance for 2024/25 has now increased by £1450 to account for the personal pension payments I am likely to make in 2024/25. I’d like to know how HMRC predict how much I will contribute to my pension in 2024/25? Why do HMRC not assume I will make the same pension contribution as last year, and therefore increase my tax-free allowance by £3000? Any advice is greatly appreciated!