Skip to main content

This is a new service – your feedback will help us to improve it.

  • Clarity on pension box for pension paid into employer scheme after tax was already deducted?

    I've received two different answers on live chat, one of which aligns with what my accountant says, so I'm seeking some clarity. I'm a higher earner (40%) and my pension is deducted AFTER tax has has already been paid. I pay in £230 and when this is received in my pension scheme they apply the uplift and add an additional £57.50. One live chat assistant said to use the 1st box: "Payments to registered pension schemes operating relief at source" and another (and my accountant) said to use box 3: "Payments to your employer’s scheme which were not deducted from your pay before tax". Reading the notes on the third box, this seems to be the box I should be using, however the last note says "Do not include any personal contributions that had relief at source, such as a group personal pension scheme.". So if this isn't the correct box, when would this box ever be used? If I use box 1, I'm due a refund of around £100 and if I use the third box, I'm due around £500.