CM deductions based on pension tax relief

Thorndorise

Hi all

I have a question regarding the above title, I've spent a Loooongg time arguing with the CMS on this, but I'm struggling to believe I am the first person to ever request this, or indeed be in this situation with regards to the evidence I have.

Long story short, to provide appropriate deductions from my gross income based on (what the CMS like to call personal pensions, but can also be AVCs to a workplace one) pension payments - I need to provide the CMS (verbatim) with...

"Higher / additional rate taxpayers who want pension contributions to be deducted from

their income must submit the normal evidence required PLUS a copy of the HMRC

calculation notice, which will provide the amount of additional tax relief allowed."

I provided them with my workplace pension statement that shows my AVCs made, and the basic tax-relief sourced from the Government (that the pension provider claims on my behalf). I also provided them with my SA tax return calculation - that only shows the above total, i.e. the AVC I make plus the 20% basic tax relief. Naturally it is clear from my SA that I was paying both the 40% & 45% tax bands as well.

After some to and fro with the CMS (yes months), I spoke with the HMRC to see if they could provide a calculation that occurs behind the scenes to show how my 40/45% pension tax-relief is calculated. Short answer, they cannot, it doesn't exist, all they can give me is what I've already provided to the CMS.

I went to look at my tax return for that year 23-24, and I noted I had made a slight error (under valued) on my contributions, I was able to correct this, but whilst in there I was able to do a draft of that year with £0 value for the tax reliefs section, print that, then correct the value that should have been in there.

Notably the difference between the two calc's (tax owed and tax overpaid) was exactly the figure I had worked out for my full tax relief on top of my AVCs. Awesome I thought, given the request was only for the above two things, I could just send this in and it would be hunky dory.

No - I was wrong, they wouldn't accept it as evidence of the tax relief. They have asked...

"that you should be able to approach your Pension Provider for a statement of these payments as there will be an AUDIT trail of them that they have to be able to show you for accounting purposes."

But this is weird as the 'tax relief' not payments are made in the tax calculation by the HMRC (all muddied up in the calc), and not to the pension provider who have no part in it - so what am I missing? 

What other evidence can I possibly provide the CMS to allow them to deduct the tax-relief (and I'm not sure I've got this right, hence I'm on here asking for help)

Thank you!