I went with the advice given by my pension provider which I pasted above.
Pretty sure the Admin responses here didn't understand my question.
Dear HRMC. I believe the advice you gave above is inaccurate. Please see here the response from my pension provider which makes much more sense: "The tax relief that is received and applied to your account is always going to count towards the year in which the original contribution is made. We treat this as a gross contribution. You can confirm this by going into your documents and generating a "Pension Contribution Statement" using the report generator as we report this to HMRC as a gross contribution which includes the corresponding tax relief. That means if you made a contribution on 01.04.23, even though the tax relief is applied around 6 - 11 weeks later, it is reported as a contribution made on 01.04.23 and counts to that tax year rather than the next." I'm posting this here in case others have the same question. Thank you
Ok thank you, after reading that I don't see how it is relevant to my question.
I am not asking about MY contribution (to which the question of whether it was made by cheque, card, or DD would be relevant) - I am asking about the 25% tax relief that is automatically added to my account (to which asking how the payment doesn't make sense).
Can you please clarify further?
If I made a SIPP contribution in tax year 2022/23, but the tax relief payment only reached my SIPP account in the following tax year (2023/24), what do I put as pension contributions on my SA for year 2022/23? My contribution alone, or my contribution x 1.25?
e.g. if I contributed £8,000 on 1/4/23, and tax relief payment appeared in my account on 1/6/23, do I put:
A) Put £8,000 in my 22/23 return, and add the £2,000 tax relief to my 23/24 return next year, or
B) Put £10,000 in my 22/23 return.
@Customer9999 - have you filed a W8-BEN? If you have then your US account provider should be only withholding 15%.
30% is the default rate if no W8-BEN has been filed which makes me suspect you haven't filed one.