HMRC £40K p.a. level & LGPS beneficiaries

Random47

zagfles - Good point on keeping PIA information (SIPP is direct Debit so bank statements online and payments on made on VG dashboard). Also thanks for clarification on AA / tax relief. I think I understand it, from my take on your points is that my carryover for last 3 years does have scope to soak up the excess above the £40K AA for 2021-22.

Yes I am in Scotland with the SNP governments lovely clear simplistic tax system with lower 40% threshold. Current salary is my only income.
The other deduction I recently started was a car lease salary sacrifice (just made sense when comparing lease costs versus depreciation / running costs of own vehicle). Essentially my decisions have been reached to balance pension goals, minimise / eliminate 40% tax rate and still get by on level of income that traditionally I have been used too. Basically my breakdown is below:
Salary £60K p.a.  less  (DB Pension @ 8.1% £4860 p.a.)+(APC @ £13800 p.a.)+(Car SS @ £6000 p.a.)

I was somewhat surprised at HMRC tax code change in my favour as; pension, APC and car lase salary sacrifice all attract tax benefits as deducted from salary before tax. HMRC state tax code change as: 

We changed your tax code on 19 September 2021

We changed this because: your Personal Pension Payments has been increased from £513 to £4,355

Previous tax codes From 6 April 2021 S1308L -- Current tax codes From 19 September 2021 S1692L

I am a little apprehensive as to the tax code change but while not flawless HMRC are the professionals (compared to me) in working out my tax code, so I've got to trust they have made correct decision. That said, is it prudent to give then a call and seek confirmation they have correct information, etc. 

Dazed_and_C0nfused

Have you recently (as in shortly before 19 September 2021) filed a Self Assessment return for 2020:21?

Random47

Dazed_and_C0nfused said:

Have you recently (as in shortly before 19 September 2021) filed a Self Assessment return for 2020:21?

Yes - submitted 2020-21 about 8 weeks ago.
My income for that year was small amount of company (sole) director income (basic salary to meet NI contributions and rest in dividends) plus employer salary from mid 2020 onwards. I received a HMRC payment of around £70 for slight tax overpayment. So not sure why this would impact on the recent tax code change.

Dazed_and_C0nfused

Presumably you didn't tick the box to say you didn't want HMRC to use the information from your return to update your current years tax code.

Any extra pension tax relief due for 2020:21 would be given via your Self Assessment calculation but HMRC are assuming you will pay a similar amount in the current tax year and allowing provisional relief for 2021:22 via your tax code.

If the tax code is wrong and you owe some or all of the tax relief back if will simply form part of your 2021:22 Self Assessment liability.

Alternatively take a closer look at your tax code and see if you are happy with how accurate it is, for example is the taxable pay (expected P60 pay amount) at your main job correct (or as correct as it can be when it's an estimate).  Will your relief at source pension contributions be similar to last year etc etc.

Random47

Dazed_and_C0nfused said:

Presumably you didn't tick the box to say you didn't want HMRC to use the information from your return to update your current years tax code.

Any extra pension tax relief due for 2020:21 would be given via your Self Assessment calculation but HMRC are assuming you will pay a similar amount in the current tax year and allowing provisional relief for 2021:22 via your tax code.

If the tax code is wrong and you owe some or all of the tax relief back if will simply form part of your 2021:22 Self Assessment liability.

Alternatively take a closer look at your tax code and see if you are happy with how accurate it is, for example is the taxable pay (expected P60 pay amount) at your main job correct (or as correct as it can be when it's an estimate).  Will your relief at source pension contributions be similar to last year etc etc.

Kinda agree, if it is wrong then 2021-22 tax return will outline and 2022-23 tax code will not be in my favour and claw back underpayment. 
I did look through 2020-21 submission 16 pages long and still cant find tick box referred too though.