In-year pension contribution - claim for tax relief

If you pay higher or additional rate tax through PAYE you can obtain further tax relief for personal pension contributions without having to wait until you complete your self-assessment tax return by sending a written claim to HMRC.

When to use this form

If you pay contributions to a:

• pension plan, e.g. a personal pension plan or similar pension arrangement, and pay tax at the higher (40%) or additional (45%) rates; or
• retirement annuity contract - that’s a pension plan started prior to June 1988, and pay tax at any rate

you are entitled to claim a reduction in your tax liability.

Tax relief for pension contributions must be claimed on your self-assessment tax return. However, where you make a one-off additional pension contribution, or increase your regular contributions, leaving your claim until you complete and submit your tax return can mean you have to wait much longer to receive tax relief; almost two years from the date of the contribution wouldn’t be unusual. But if you pay tax through the PAYE system you can receive the tax relief earlier by making an in-year claim.

timing

A claim for relief through PAYE can be made at any time during the tax year in which the premiums are paid. However, in practice HMRC will not have sufficient time to amend your tax code if your claim arrives later than early February. For example, a claim for 2024/25 should reach HMRC no later than early February 2025.