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
-
Electronic VAT return
-
Government announces significant climbdown on IHT reforms
The introduction of a £1 million cap on 100% business and agricultural property relief from April 2026 has been criticised particularly heavily by the farming industry. The government has announced a significant watering down of the measure. What’s happening?
-
Corporation tax due
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.