In-year relief claim? Prove it
Taxpayers not in self-assessment and who need to claim relief on pension contributions must now send evidence to HMRC. What’s the full story?
Taxpayers who are due additional tax relief on their pension contributions, i.e. higher or additional rate taxpayers who are not within self-assessment, can ask HMRC to amend their PAYE code to include the tax relief. Prior to 1 September 2025, only some of these taxpayers were required to provide evidence of the contributions made. Since 1 September, HMRC will only accept claims made using its online service or by letter and evidence must be provided to support the claim. A statement from the pension provider or payslips showing the contributions made will suffice.
Related Topics
-
Employee home-to-work travel costs during rail strike
To keep the impact of the recent London Underground strikes on your business to a minimum it offered to reimburse employees for the costs of travelling to work via other means. Does this create a taxable benefit in kind?
-
Electronic VAT return and payment due
-
Frequent changes of company car
If your employees enjoy multiple changes of company car during the year, could averaging the car benefit calculation save tax? If so, what’s involved and how can they avoid an unexpected tax bill?