Create Pension Contributions without Tax Relief at Source
Enter details of contributions made by your client towards a registered pension scheme which does not operate the ‘relief at source’ system.
Under ‘relief at source’, the pension administrators claim the basic rate tax relief available in respect of the pension contributions and add this to the individual’s pension pot. Thus, a pension contribution of £80 would attract an additional £20.
Payments made by your client towards a scheme subject to the ‘relief at source’ arrangements should be entered at Create Pension Contributions With Tax relief at Source.
Payments made towards a retirement Annuity Contract should not be entered here, but should instead be included at Create Retirement Annuity Contract.
Where the individual has contributed towards more than one scheme outside the ‘relief at source’ arrangements, you should complete a Create Pension Contributions Without Tax relief at Source page for each scheme.
Enter where indicated:
- Company name
- Contract number
- Date payments commenced
- Date payments ceased (if relevant)
- Total pension contributions
The information entered here will help populate the Pension Contributions Without Tax relief at Source section of Reliefs.
From the Save drop-down menu:
- Click Save and Close to save the information entered and return to Reliefs
- Click Save and New to save the information entered and to open a new Create Pension Contributions Without Tax relief at Source page.
How do I get here? From the Pension Contributions Without Tax relief at Source section of Reliefs, click Create Contribution.
