Unable to find official wording on April 5 being last day to invest and not for tax relief

vikkiew

The SIPP/Personal Pension page on official gov uk and various links including moneyadviceservice state Apr 5 but none definitively state whether this is last day to invest or deadline before tax relief. Obviously tax relief can take weeks and the Apr 5 deadline is to put money in. For example putting money in Apr may not see tax relief top up until May which technically is the following tax year. This is all logical but can anyone find any official source from HMRC or other and not just a private pension provider that explicitly states this?

xylophone

This is all logical

Completely logical - the relief attaches to the contribution.

If the contribution is made on eg 5 April 2020, the relief is available at the rate applicable to the tax year in which the contribution is made (2019-20).

It is irrelevant that the TR is not received in the SIPP until the following tax year - the TR does not affect the amount of the contribution you are eligible to make in 2020-2021.

hugheskevi

The relevant part of the pension tax manual is at this link.