NHS Pension - Tax relief

DPR87

Hi all,
I am currently a member of the 2015 NHS pension scheme. I am currently a basic rate tax payer (20%) but it is likely in the next 12-18 months I will be pushed into the higher rate of 40%.
From what I understand, currently the tax relief on my pension is relief at source so I don't need to do anything. But after speaking to a friend (who contributes into a private pension and is a higher rate tax payer), he has to claim back the additional 20% separately through HMRC.
Does anybody know if this would be the same for the NHS pension or would the relief be given to be automatically? I couldn't find this in any of the guides.
Many thanks in advance

Sibbers123

Relief is given automatically. These will be employer contributions, not personal pension contributions, two very different things.

hugheskevi

DPR87 said:

Hi all,
I am currently a member of the 2015 NHS pension scheme. I am currently a basic rate tax payer (20%) but it is likely in the next 12-18 months I will be pushed into the higher rate of 40%.
From what I understand, currently the tax relief on my pension is relief at source so I don't need to do anything. But after speaking to a friend (who contributes into a private pension and is a higher rate tax payer), he has to claim back the additional 20% separately through HMRC.
Does anybody know if this would be the same for the NHS pension or would the relief be given to be automatically? I couldn't find this in any of the guides.
Many thanks in advance

The NHS scheme is Net Pay Arrangement (NPA), not Relief-at-Source (RAS).

Under NPA your personal contributions are deducted from your taxable income prior to PAYE being operated. This means you get all the tax relief due through PAYE and do not need to make a separate claim to HMRC.

Under RAS, PAYE is applied before contributions are taken, contributions are then taken from post-tax money and the provider automatically adds basic rate relief. Therefore it is necessary to make a separate claim to HMRC for higher/additional rate relief.

Note that if you chose to make additional voluntary contributions, for example Added Pension, to take advantage of higher rate tax relief the tax relief treatment may be different, depending on how you choose to pay for the extra pension.

DPR87

Ah brill - thank you very much both