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.
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P46 (car) submission deadline
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Deadline to file paper self-assessment returns
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MONTHLY FOCUS: TAX PLANNING FOR MARRIED COUPLES (TRADERS AND COMPANIES)
Married couples have been taxed separately rather than as a unit since 1990. There are a number of strategies married couples (and civil partners) can adopt to save tax. This Monthly Focus looks at business-related income planning.