HMRC’s service for individuals to claim tax relief on a personal pension or workplace pension scheme.
If an individual completes a self-assessment tax return, they must claim through their tax return (for the current tax year and any previous years).
An individual can use the below service if they are claiming tax relief through their tax code for just the current tax year.
Who can claim
To be eligible to claim tax relief an individual must be:
- a basic rate taxpayer that pays into a workplace pension, but the employer does not or will no longer claim tax relief;
- a basic rate taxpayer that pays a lump sum into a personal or workplace pension that is not under a net pay scheme;
- an intermediate rate taxpayer or a higher rate taxpayer that pays into a personal or workplace pension.
What the individual will need
To claim tax relief on their personal and workplace pension payments, they’ll need to know:
- their National Insurance number;
- the type of pension;
- the name of the pension provider;
- the net amount of pension contributions for each tax year they’re claiming for;
- their payroll number or reference number.
The individual will need to upload or send proof from their pension provider of payments made for each tax year they’re claiming for, where any of the following apply:
- they’re more than £10,001;
- they paid a lump sum;
- they are a basic rate taxpayer and no tax relief has been claimed at source.
How to claim
Claim online
The individual will need to sign in with their Government Gateway user ID and password (if they do not have a user ID, they can create one when they first try to sign in).
The individual can save their progress and come back later.
Claim by post
The individual must send HMRC a letter if they are:
- unable to claim online;
- an agent acting on behalf of a client.
They’ll need to include all the information from the ‘what the individual will need’ section in their letter.
After the individual has claimed
HMRC says that it will review the claim and contact the individual within 28 working days.
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