How to claim tax relief on pension contributions in the UK

Some people who pay into a pension are owed tax relief that is not applied automatically. Knowing how to claim tax relief on pension contributions in the UK matters most if you pay Income Tax above the basic rate, because your pension provider normally claims only the first 20% on your behalf. According to GOV.UK, you must claim the rest yourself.

The short answer is this. If you complete a Self Assessment tax return, you claim the extra relief through the return. If you do not, you can use an online service run by HM Revenue and Customs (HMRC), which covers claims made through your tax code for the current tax year only.

How much you can get back depends on how much of your income was taxed above the basic rate, not on a fixed sum. The sections below explain who qualifies, set out a worked example with figures, and list what you need to make a claim.

How pension tax relief works and when you must claim it

GOV.UK says you can get tax relief on private pension contributions worth up to 100% of your annual earnings. You either receive it automatically or have to claim it, depending on the type of scheme and the rate of Income Tax you pay. There are two arrangements where relief arrives without any action from you. In the first, your employer takes workplace pension contributions from your pay before deducting Income Tax. In the second, called relief at source, your pension provider claims basic-rate relief from the government and adds it to your pot.

HMRC’s guidance for pension administrators gives a simple illustration of relief at source. If the basic rate is 20% and you want to make a £100 contribution, you pay only £80 into the scheme. The administrator reclaims £20 from HMRC and adds it, making the contribution £100. According to the guidance, this applies whether or not the member pays tax.

The problem arises when your tax rate is higher than 20%. GOV.UK says you need to make a claim yourself if you pay Income Tax above 20% and your provider claims only the first 20% for you, if your scheme is not set up for automatic relief, or if someone else pays into your pension. You cannot claim relief if your pension scheme is not registered with HMRC.

Basic rate taxpayers can also have to claim in two situations, according to the claim guidance. One is where you pay into a workplace pension but your employer does not, or will no longer, claim tax relief. The other is where you pay a lump sum into a personal or workplace pension that is not under a net pay scheme, meaning your employer does not take contributions from your pay before tax.

Working out what you could claim back: a worked example

There is no official calculator named in the GOV.UK guidance, but the sums are straightforward. For England, Wales and Northern Ireland, GOV.UK says you can claim extra relief on your Self Assessment return of 20% on income you paid 40% tax on, and 25% on income you paid 45% tax on. Scotland has more bands, set out in the table below.

GOV.UK’s own example runs as follows. You earn £60,270 in the 2024 to 2025 tax year and file a Self Assessment return. You pay £12,000 into a relief at source scheme, and the scheme claims the first 20% for you. You can claim an extra 20% on £10,000, the amount of income you paid 40% tax on, which is £2,000. You get no additional relief on the remaining £2,000 you paid in.

The same method applies at other rates. Using the percentages in the guidance, £10,000 of income taxed at 45% in England would bring £2,500 of extra relief, while £10,000 taxed at 42% in Scotland would bring £2,200. These two figures are our own arithmetic, not GOV.UK examples, and your result will turn on how much of your income fell into each band.

To do the sum yourself, find how much of your income was taxed at the higher rate that year. Compare it with the amount you paid into your pension, and take the lower of the two. Then apply the extra percentage for that band. In the GOV.UK example, £10,000 was the lower figure, which is why the last £2,000 earned no extra relief.

Self Assessment pension tax relief claim: what you need and how to apply

GOV.UK says that if you complete a Self Assessment return, you must claim through it, for the current tax year and any previous years. The separate online service is for people claiming through their tax code for the current tax year only. People who do not file a return should use that service, and the guidance says you can save your progress and return later.

For the online service you will need your National Insurance number, the type of pension and the name of your provider. You also need the net amount of contributions for each tax year you are claiming for, and your payroll number or reference number. You must upload or send proof for each tax year. This can be a letter or statement from your pension provider, or a payslip from your employer.

The proof must show your full name and details of the contributions paid and the tax year they relate to. If you are claiming for a workplace pension, it must also show you received 20% tax relief automatically from your employer. If you are a basic rate taxpayer, it must show you received no relief from your employer.

You can claim by post if you cannot use the online service or you are an agent acting for a client. In that case you send a letter containing all the information listed above.

Key dates and what happens next

The pension tax year runs from 6 April to 5 April, according to GOV.UK. Relief is calculated on contributions made within that period, so check the figures for each year separately. If you are claiming for more than one year, you need proof for every year.

If your provider sets up relief at source for you, it will ask you to confirm your details are correct, and GOV.UK says you must do this within 30 days. After you submit an online claim, HMRC says it will review it and contact you within 28 working days. That is roughly six weeks, so allow for it if you are expecting a tax code change or refund.

If you need to change a claim, for example to add another pension, you resubmit details for every pension, including those already listed. The new claim replaces your previous claim for that tax year only. If several years are affected, you have to make changes separately for each one. Removing pension details for a year cancels your claim for that year, and GOV.UK says you should make changes as soon as possible.

The guidance for pension administrators sets a separate deadline: schemes must make their own relief at source claims within 6 years of the end of the relevant tax year. That deadline applies to administrators, not to individuals, and the sources we reviewed do not state a time limit for personal claims.

Your questions answered

Do I have to file a Self Assessment return to claim?

Not necessarily, but if you already complete one, GOV.UK says you must claim through it. If you do not file a return, you can use the online claim service for the current tax year through your tax code. The guidance says to use that service only for the current year when claiming through your tax code.

I pay basic rate tax. Can I claim anything?

Usually your relief arrives automatically. GOV.UK says you can claim if you pay into a workplace pension and your employer does not or will no longer claim relief, or if you pay a lump sum into a pension outside a net pay scheme. You will need evidence that you did not receive relief from your employer.

Is there a limit on the relief I can get?

Yes. GOV.UK says relief is available on contributions worth up to 100% of your annual earnings, and it is up to you to make sure you do not exceed this. HMRC can ask you to pay back anything over the limit. If you do not pay Income Tax, your provider can claim relief at 20% on contributions up to 80% of your earnings, or £2,880 if you have no earnings that year.

What if someone else pays into my pension?

According to GOV.UK, when someone such as your partner pays in, you automatically get 20% relief if your provider claims it through relief at source. If you are in a workplace pension, you need to claim the relief on those contributions yourself.

I live in Scotland. Is it different?

The bands are different. GOV.UK says that if your Scottish rate is 19%, your provider still claims relief for you at 20% and you do not pay the difference. Scottish intermediate rate taxpayers at 21% can claim an extra 1% on some or all of their contributions, and the guidance for administrators says top rate Scottish taxpayers must claim through their tax return.

I have taken my pension and think I paid too much tax. Is that the same claim?

No. That is a separate route. GOV.UK says you may be able to claim a tax refund on a pension if you have stopped working and taken all your pension, taken a small pension lump sum, flexibly accessed some or all of your pension, or had income from a pension annuity. The general tax refund tool cannot be used for this, and there is a different tool for pensions.