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Individuals who claim higher or additional rate relief for personal pension contributions through their tax code may now need to provide evidence in support of their claim where previously they did not need to do so. HMRC changed the rules as regards the provision of supporting evidence with effect from 1 September 2025. From the same date, HMRC ceased accepting claims by telephone; claims now must be made online or by letter.
Taxpayers who complete a Self Assessment tax return must make their claim in their tax return rather than by this route.
Eligibility
A person is eligible to claim relief if they pay tax at a rate higher than the basic rate, for example, at the higher or additional rate or, in Scotland, at the intermediate rate or above, and pay into a pension scheme where they receive tax relief at the basic rate of tax. Basic rate taxpayers who pay into a workplace pension scheme where the employer does not or will no longer claim tax relief can also make a claim, as can basic rate taxpayers who pay a lump sum into a personal or workplace pension where the scheme is not a net pay scheme (i.e. one where pension contributions are deducted from gross pay).
Information required
In order to make a claim, the claimant will need the following information:
- their National Insurance number;
- the type of pension that they have;
- the name of their pension provider;
- the net amount of pension contributions for each tax year in respect of which they are claiming tax relief; and
- their payroll number or reference (where applicable).
Supporting evidence
The claimant will also now need to provide evidence in support of their claim for each tax year for which relief is claimed. The evidence could be in the form of a letter or statement from their pension provider or a pay slip from their employer. It must include:
- the claimant's full name;
- details of pension contributions paid in the tax year to which the claim relates; and
- where the claim relates to a workplace pension, evidence that they have received basic rate relief (20%) automatically from their employer.
Making a claim
HMRC prefer claims to be made online. This can be done by visiting the Gov.uk website (see www.gov.uk/guidance/claim-tax-relief-on-your-private-pension-payments). Where the claimant is unable to claim online or the claim is made by an agent on the claimant's behalf, the claim should be made by letter. The information and evidence set out above should be included with the letter.
HMRC should contact the claimant within 28 working days.
Claims can be amended once submitted, for example, to provide details of another pension. Where the claim was made online, the claim details can be amended online. If the claim was made by letter, the taxpayer must send a further letter setting out details of the changes.
Partner note: Pension Schemes Newsletter 172 (August 2025); www.gov.uk/guidance/claim-tax-relief-on-your-private-pension-payments.