Answers · UK 2025/26
How do I claim higher-rate tax relief on my pension?
If you contribute to a "relief at source" personal pension or SIPP at higher (40%) or additional (45%) rate, claim the extra 20%/25% via Self Assessment OR write to HMRC. Workplace pensions using "net pay" or salary sacrifice apply full relief automatically.
Full answer
UK higher-rate pension tax relief claim process 2025/26. Step 1 — confirm whether your scheme uses "relief at source" or "net pay". Relief at source (most SIPPs, personal pensions): you pay net into pension, HMRC adds 20% basic rate. You must claim extra 20%/25% yourself. Net pay (most workplace schemes): contribution deducted from gross pay before tax — automatic full relief. If unsure, contact your pension provider. Step 2 — for relief at source contributions, three ways to claim. (a) Self Assessment (if you file): enter total gross pension contributions on SA100 box. HMRC adjusts your tax bill. (b) Personal Tax Account: sign in to gov.uk/personal-tax-account, "Tell HMRC about a change", report pension contributions. HMRC adjusts your tax code. (c) Write to HMRC: include scheme details and gross contribution amount. Backdating: up to 4 previous tax years — typical claim £400-£3,000+ per year for higher-rate earner missing relief on £5k+ annual contributions. Practical example: higher-rate taxpayer (40% IT) contributing £8,000 net (£10,000 gross) to a SIPP. Provider claims 20% basic from HMRC (£2,000). You claim extra 20% = £2,000 — directly from HMRC. Total tax relief: £4,000. Net cost £6,000 for £10,000 in pension (40% uplift). Many self-employed and second-job earners also miss out — check your last 4 years. PAYE-only employees with workplace pension on "net pay" don't need to claim — full relief automatic.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.