Higher-rate pension tax relief
Workplace pensions usually only give 20% relief automatically. If you're a higher (40%) or additional (45%) rate taxpayer, you have to claim the rest yourself. Most people never do.
Your details
Total taxable income for the year
Workplace + personal. If your scheme is salary-sacrifice or net-pay, you cannot claim further relief.
HMRC lets you claim up to 4 prior tax years
Tax you can claim back
Higher-rate top-up (20%)£1,600
Additional-rate top-up (extra 5%)£0
Personal allowance recovery (60% slice)£0
This year£1,600
Total with backdating£1,600
HMRC owes you this
Claim via Self Assessment, or write to HMRC if you don't normally file.
The £100k-£125k zone
Between £100,000 and £125,140 your personal allowance tapers off at £1 per £2 earned. Each £100 in pension that drops you back below £100k is worth £60 in tax relief.
Net-pay vs RAS
Net-pay schemes (most NHS, civil service, salary sacrifice) give full relief automatically. Relief-at-source schemes (NEST, most personal pensions) give 20% only - the rest needs claiming.
File for £4.99/month
Personal plan handles SA100, pension top-up, all employment income.
See Personal plan