Pens Contrib falls into which tax year?

FatherAbraham

Because of a change of employer in summer 2019, I changed from salary-exchange to relief-at-source pension contributions from monthly salary.

As normal, my employer deducted my pension contribution from salary in March 2020.  However, the pension provider didn't receive the pension contribution until some days after 5th April 2020 (that is, after the start of the next tax year).

I need to tell HMRC about my pension contributions in the tax year ending 5th April 2020, to claim some income-tax relief.

Does my March 2020 pension contribution fall into the 2019/2020 tax year (because that's when I forewent the income), or into the 2020/2021 tax year (because that's when the pension provider received the payment, and claimed basic-rate tax relief)?

Thanks!

F_T_Buyer

I have the same problem. I'm not sure what to do! Can't find any answers online, apart from the carry forward rules (which are quite complicated for our simple issue).

Dazed_and_C0nfused

Have a look at the member contribution made via employer deduction through payroll part of the deemed date of contribution section here,

https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm041000#IDA0QUFG

FatherAbraham

Dazed_and_C0nfused said:

Have a look at the member contribution made via employer deduction through payroll part of the deemed date of contribution section here,

https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm041000#IDA0QUFG

Member contribution made via employer deduction through payroll

The employer effectively acts as collection agent for the transmission of employee contributions taken from their pay and passed on to the relevant pension scheme administrator.

The date of payment in the case of a contribution made under the net pay arrangements is the date of deduction from the employee’s pay.

The date of payment for a contribution made under Relief at Source, for example to a group or other personal pension scheme, is the same as a payment the member makes direct. For example the date authorised to draw money by direct debit from the employer’s bank account or the date the employer’s cheque is received.

So, payroll deduction date, thanks.

It makes sense, because that's when I surrendered the income.