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
-
Budget 2025: the key announcements
The Chancellor announced many changes to the tax system, with some coming into effect immediately and others in several years. What are the headline changes?
-
Static company car advisory fuel rates
The amount that employers can reimburse staff for business travel in company cars from 1 December 2025 has been announced. What's changing?
-
Extracting property from your company
As your retirement date is fast approaching, you’re looking to sell your company, but you want to keep the property it owns. A friend said you can buy the property from the company, but what are the tax consequences and is there a better option?