SA Pensions page query

daveaspy

I'm starting to fill in my SA and I'm a bit unsure as to where I put my pensions payments on the page " Paying into registered pension schemes and overseas pension schemes"

last year I had 2 jobs as I changed jobs part way through the year...

Job 1. A company pension paying into NEST. I paid ~400 from net pay, and NEST added 100 in tax relief = 500

Job 2a. A salary sac pension with Scottish Widows - not relevant for this (I believe)
       2b. I made a one off payment into this SW pension from my net pay of 600, and SW added 150 in tax relief = 750

So to the SA form.

Payments to registered pension schemes (also known as PPR) where basic rate tax relief will be claimed by your pension provider (called 'relief at source'). Enter the payments and basic rate tax:
I think I enter 1275 here, its all grossed up contributions?

Total of any 'one-off' payments to registered pension schemes included in the 'Payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider' box: {help box: One-off payments are payments made in the year to 5 April 2023 that you do not intend to repeat in the year to 5 April 2024.}
Again I think this is 1275 as my future pension payments are SS?

Payments to your employer's scheme which were not deducted from your pay before tax:{Help box: If you made payments to an employer's registered pension scheme and no tax relief was given at the time of payment, you can claim relief for them now by entering the total amount you paid in the tax year....Do not include any personal contributions that had relief at source, such as a group personal pension scheme.}
Hmm, not sure if I enter in here or not - I think not?

hope someone can help, thanks in advance!

Dazed_and_C0nfused

Firstly you only include your own contributions in that part of Self Assessment return.

Salary sacrifice means you are agreeing to a reduced salary in return for increased employer contributions so you never get any tax relief on those as you aren't paying them.

From what you have posted you would enter £1275 in the first two boxes as suggested.

You don't say you have actually paid any gross contributions with no tax relief at the time of payment so there would be nothing you could include in the third box.

daveaspy

Thanks for confirming, after reading the page a few times I thought it was right but far from confident 😂

Albermarle

£500 + £750 = £1250 , not £1275.

Dazed_and_C0nfused

Albermarle said:

£500 + £750 = £1250 , not £1275.

Good point 😳

daveaspy

Dazed_and_C0nfused said:

Albermarle said:

£500 + £750 = £1250 , not £1275.

Good point 😳

Thanks - I had rounded the numbers somewhat so that was just a slip, I've taken the accurate number from my spreadsheet