Create Pension Contributions with Tax Relief at Source
Under ‘relief at source’ arrangements, payments to registered pension schemes are made after basic rate tax relief. The pension provider will claim the basic rate tax and add it to the individual’s pension pot. If the individual is a higher rate taxpayer then the additional relief due in respect of the pension contribution will be given by HMRC as a credit in the tax calculation. This additional relief is included on Computation Summary as an extension to the basic rate band.
If the pension administrator does not operate the ‘relief at source’ system, then enter details of the pension payments at Create Pension Contributions Without Tax Relief at Source.
Where the individual has contributed towards more than one scheme under the ‘relief at source’ arrangements, you should complete a Create Pension Contributions With Tax relief at Source page for each scheme.
Enter where indicated:
- Pension provider
- Contract number
- Date payments commenced
- Date payments ceased (if relevant)
- Total net contributions for the year. The software will calculate the basic rate tax relief claimed by the pension provider and will add this to the net, to arrive at the Gross contribution. Any additional relief due will be based on the gross figure.
- Total 'one-off' payments included above: from the 2022-23 tax year, HMRC ask for one-off payments to be reported separately.
The information entered here will help populate the Pension Contributions With 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 With Tax relief at Source page.
