Self Assessment and the Unique Taxpayer Reference

Bravepants

Good morning,

A couple of years ago I made a lump-sum payment to my pension, which then required me to claim the tax back from HMRC by registering for self-assessment. I therefore have a UTR.

A year later HMRC emailed me to tell me to complete my self-assessment and I did so as I believed it was required by law even though I had no extraneous tax to pay beyond PAYE, and I had made no pension lump-sum against which to claim a tax rebate. This year I again have no need to complete the self-assessment for the 2020/2021 tax year  and I have seen that I can tell HMRC that I do not need to send an assessment. However, I might actually make a lump-sum payment into pension again this year, which will necessitate me claiming next year!

So to my question: if I tell HMRC I do not need to complete a self-assessment this year will I lose my UTR and therefore need to register for self-assessment again next year?

Thanks for reading this. Hope it wasn't too long winded!

Dazed_and_C0nfused

Claiming higher rate tax relief on "relief at source" pension contributions isn't normally a reason to need to complete a Self Assessment return.

Or were you making a more unusual type of contribution?

Bravepants

Dazed_and_C0nfused said:

Claiming higher rate tax relief on "relief at source" pension contributions isn't normally a reason to need to complete a Self Assessment return.

Or were you making a more unusual type of contribution?

Hi there and thanks for your reply.

I already make extra pension payments through salary and relief at source. However, I am also able to make one lumpsum additional payment per year, via cheque or BACS. I'm in the Alpha Civil Service scheme. If I pay by cheque in this way then I claim the tax back by completing a self-assessment form.

Dazed_and_C0nfused

You don't normally need to use Self Assessment even for that type of contribution (it can be dealt with via PAYE) however HMRC are notorious for getting it wrong (see numerous threads here and on the Pensions board!) so you will probably find it simpler to continue completing Self Assessment returns.

You won't lose your UTR but if you have been served with a notice to file for 2020:21 it will probably be quicker to just file the return than to try and get it withdrawn.

Bravepants

Dazed_and_C0nfused said:

You don't normally need to use Self Assessment even for that type of contribution (it can be dealt with via PAYE) however HMRC are notorious for getting it wrong (see numerous threads here and on the Pensions board!) so you will probably find it simpler to continue completing Self Assessment returns.

You won't lose your UTR but if you have been served with a notice to file for 2020:21 it will probably be quicker to just file the return than to try and get it withdrawn.

I previously made a 4-figure sum contribution that was greater than my monthly salary. My future intention would be to contribute a 5-figure sum. Is it possible to handle that via PAYE somehow? Presumably I send my payment to my employer in that case, rather than complete the Added Pension form and send it to MyCSP? 

I reckon you are right, it probably would be best to just complete the form. I will do so, thank you very much for your help.