High rate tax payer pension relief

AlvestonStewart

Hi - really confused on the different ways to claim back tax relief on pension contributions. I am a higher rate tax payer and have never claimed any tax relief. My understanding is that I can claim the additional 20% tax relief from HMRC but seems to be different ways depending on what tax year? I understand I can claim for last 4 years? 
I have previously completed self assessments so I think it is as follows:

2023/2024 - amend self assessment form 
2022/2023 - ?
2021/2022 - ?
2020/2021 -?

Also do I include pension contributions from employer as well as my own or just my own contributions (whether into a private pension or through my salary). Hope that makes sense.

Marcon

AlvestonStewart said:

Hi - really confused on the different ways to claim back tax relief on pension contributions. I am a higher rate tax payer and have never claimed any tax relief. My understanding is that I can claim the additional 20% tax relief from HMRC but seems to be different ways depending on what tax year? I understand I can claim for last 4 years? 
I have previously completed self assessments so I think it is as follows:

2023/2024 - amend self assessment form 
2022/2023 - ?
2021/2022 - ?
2020/2021 -?

Also do I include pension contributions from employer as well as my own or just my own contributions (whether into a private pension or through my salary). Hope that makes sense.

How are your own contributions made? If they are deducted from your gross pay (confusingly described as the 'net pay' method!), then there is no further tax to claim - you've already had full tax relief at your marginal rate.

If you are in a 'relief at source' scheme (your contributions are deducted from your salary after tax has been deducted), see https://www.gov.uk/guidance/claim-tax-relief-on-your-private-pension-payments

Employer pension contributions are always paid gross, so there is no tax relief available. That includes contributions made as a result of salary sacrifice, because these are technically employer contribuitons.

Albermarle

By what method does your employer use for your pension contributions?
Is it by salary sacrifice?
If not are the contributions taken from pre tax or after tax pay ?

AlvestonStewart

it is deducted after tax and relief from pension provider claimed at 20% 
Thanks for confirming employers contributions can not be claimed

Marcon

AlvestonStewart said:

it is deducted after tax and relief from pension provider claimed at 20% 
Thanks for confirming employers contributions can not be claimed

The employer pays contributions gross to an employee's pension, and claims corporation tax relief as a trading expense on those contributions, just as they would claim relief on an employee's salary payments.

Dazed_and_C0nfused

AlvestonStewart said:

Hi - really confused on the different ways to claim back tax relief on pension contributions. I am a higher rate tax payer and have never claimed any tax relief. My understanding is that I can claim the additional 20% tax relief from HMRC but seems to be different ways depending on what tax year? I understand I can claim for last 4 years? 
I have previously completed self assessments so I think it is as follows:

2023/2024 - amend self assessment form 
2022/2023 - ?
2021/2022 - ?
2020/2021 -?

Also do I include pension contributions from employer as well as my own or just my own contributions (whether into a private pension or through my salary). Hope that makes sense.

This totally depends on whether you completed Self Assessment returns in most of those other years.

2020/2021 you have missed the boat completely.

But did you file returns for 2021/2022 and/or 2022/2023?