Taper and tax

Cus

Hi - does anyone know, when you do your self assessment return, and if you have salary sacrificed into your work pension over the taper, that your PAYE team would work that out and pay the extra tax for you, or will I be liable for income tax on the amount over the taper?

kinger101

The PAYE team are not in a position to know how much annual allowance everyone has, as this will be impacted by private pension contributions and carry forward allowances.  They pretty much work on the basis of the tax code that has been provided to them by the HMRC and make any deductions according to that.  It's not in their power to do anything different.

If you've gone over the annual allowance, you'll have to make arrangements with HMRC yourself.

Cus

Thanks, makes sense. But in the self assessment I don't recall seeing where it said what my contribution was. Is there a taper section to fill in that I missed then?

Dazed_and_C0nfused

On the paper return it's part of the SA101.

You would need to tailor your online return correctly to get the relevant boxes for completion.