How Many Years Can You Backdate Pension Tax Relief Claims?

If you've been paying into a workplace pension as a higher-rate taxpayer, you might be owed thousands of pounds in unclaimed tax relief. The good news? You can backdate your claim. The bad news? There's a deadline, and the oldest year you can claim drops off every April.

Here's everything you need to know about backdating pension tax relief claims with HMRC.

How Many Years Can You Backdate?

You can claim pension tax relief for the current tax year plus the four previous tax years. That's five years of potential claims in total.

As of January 2025, you can claim for:

| Tax Year | Period | Deadline to Claim | |----------|--------|-------------------| | 2020/21 | 6 Apr 2020 – 5 Apr 2021 | 5 April 2025 (urgent!) | | 2021/22 | 6 Apr 2021 – 5 Apr 2022 | 5 April 2026 | | 2022/23 | 6 Apr 2022 – 5 Apr 2023 | 5 April 2027 | | 2023/24 | 6 Apr 2023 – 5 Apr 2024 | 5 April 2028 | | 2024/25 | 6 Apr 2024 – 5 Apr 2025 | 5 April 2029 |

Important: The 2020/21 tax year expires in April 2025. If you were a higher-rate taxpayer that year and haven't claimed, you have just months left before that money is gone forever.

Why Would You Need to Backdate?

Most higher-rate taxpayers don't realise they're owed additional pension tax relief until someone tells them. Here's why this happens:

Your pension provider only claims 20% relief. If you're in a "Relief at Source" scheme (NEST, The People's Pension, NOW: Pensions, and most workplace schemes), your provider automatically claims basic-rate tax relief from HMRC. But that's only 20%.

You pay 40% tax. As a higher-rate taxpayer earning over £50,270, you're entitled to 40% relief on pension contributions. The extra 20% doesn't come automatically — you have to claim it yourself.

Nobody tells you. Your employer handles payroll, not your personal tax affairs. Your pension provider doesn't know your total income. HMRC won't proactively contact you. So the money just sits there, unclaimed.

By the time people discover this, they often have multiple years of unclaimed relief sitting with HMRC.

How Much Could You Claim By Backdating?

The amount depends on your salary and contribution rate across each year. Here are some realistic examples:

Example 1: Consistent Higher Earner

Profile: £70,000 salary, 5% contribution, higher-rate taxpayer for all 4 claimable years

• Annual pension contribution: £3,500
• Additional relief per year: £700
• 4-year backdated claim: £2,800

Example 2: Career Progression

Profile: Started on £45,000 (not eligible), promoted to £60,000 two years ago

• Only 2 years eligible (2022/23 and 2023/24)
• Annual contribution at 5%: £3,000
• Additional relief per year: £600
• 2-year backdated claim: £1,200

Example 3: High Earner with Strong Contributions

Profile: £90,000 salary, 8% contribution, higher-rate taxpayer for 4 years

• Annual pension contribution: £7,200
• Additional relief per year: £1,440
• 4-year backdated claim: £5,760

Example 4: Recently Crossed the Threshold

Profile: Earned £48,000 for years, promoted to £55,000 in 2023

• Only 1 full year eligible (2023/24)
• Plus partial year for 2024/25
• Contribution at 5%: £2,750
• Estimated claim: £550-800

The average PensionReclaim customer claims between £2,000 and £4,000. Some claims exceed £6,000.

How to Backdate Your Pension Tax Relief Claim

There are three ways to claim backdated pension tax relief from HMRC:

Option 1: Self Assessment Tax Return

If you already file a Self Assessment tax return (because you're self-employed, have rental income, or earn over £150,000), you can include pension contributions on your return.

Pros: Integrated with existing tax process Cons: Only covers years you've filed returns for; amending old returns can be complex

Option 2: Write to HMRC Directly

You can write to HMRC's Pay As You Earn department with details of your pension contributions for each tax year.

Your letter needs to include:

• Your full name and National Insurance number
• Each tax year you're claiming for
• Your employer name(s) for each period
• Your salary and pension contribution for each year
• The pension scheme name
• Your contact details and signature

HMRC will review and either send a refund or adjust your tax code.

Pros: Free to do yourself Cons: Time-consuming; requires gathering contribution data from multiple years; easy to make errors

Option 3: Use a Claim Preparation Service

Services like PensionReclaim handle the paperwork for you. You provide your employment and contribution details, and receive personalised claim letters for each tax year, ready to sign and post to HMRC.

Pros: Letters formatted correctly; calculations done for you; step-by-step guidance and email support Cons: Service fee applies

What Information Do You Need to Backdate a Claim?

To claim for previous years, you'll need:

For each tax year:

• Your annual salary (or total taxable income)
• Your pension contribution amount or percentage
• The name of your pension scheme
• Your employer's name

Where to find this:

• Payslips from each year (if you still have them)
• P60s — these show total earnings and tax paid for each tax year
• Pension provider login — most providers show contribution history online
• Ask HR — your employer can usually provide historical data

If you've changed jobs, you'll need this information from each employer separately.

Backdating Claims After Changing Jobs

Job changes don't prevent you from claiming — but they do add complexity.

Scenario: You worked at Company A from 2019-2022, then moved to Company B.

You can claim for all years you were a higher-rate taxpayer, regardless of employer. You'll just need:

• Company A's pension scheme details and contributions for 2020/21 and 2021/22
• Company B's pension scheme details and contributions for 2022/23 onwards

Each employer's pension contributions are claimed separately, but they all go to HMRC in the same submission.

What About Different Pension Scheme Types?

Not all pension schemes work the same way. This matters for backdating:

Relief at Source Schemes (CAN backdate)

These schemes take contributions from your net pay (after tax), then claim 20% basic-rate relief from HMRC automatically. Higher-rate taxpayers must claim the extra 20% themselves.

Common Relief at Source schemes:

• NEST
• The People's Pension
• NOW: Pensions
• Scottish Widows workplace pensions
• Most auto-enrolment schemes

Net Pay Schemes (CANNOT backdate for the same relief)

These schemes take contributions before tax is calculated, so you get full tax relief automatically through payroll. There's nothing extra to claim.

How to tell the difference: Check your payslip. If pension contributions are deducted after tax is calculated (your taxable pay doesn't reduce by the contribution amount), you're in Relief at Source.

HMRC Deadlines: What Happens If You Miss One?

The four-year rule is strict. Once a tax year passes the deadline, that money is gone permanently.

Example: If you don't claim 2020/21 relief by 5 April 2025, you cannot claim it on 6 April 2025 or any time after. There's no appeals process, no exceptions for "I didn't know."

This is why taking action now matters. Every April, your oldest eligible year disappears.

How Long Does HMRC Take to Process Backdated Claims?

HMRC typically processes pension tax relief claims within:

• Simple claims (1-2 years): 4-8 weeks
• Multi-year claims (3-4 years): 8-12 weeks
• Complex claims (job changes, amendments): Up to 16 weeks

Refunds are paid either by cheque to your address or direct to your bank account (if you provide details). Some claims result in a tax code adjustment instead, meaning you'll pay less tax over the following year.

Common Questions About Backdating

Can I claim if I've already filed Self Assessment? Yes, but you may need to amend previous returns. If you didn't include pension contributions on a filed return, you can submit an amendment within 12 months of the original filing deadline.

What if I don't have my old payslips? Contact your pension provider — they keep contribution records. Your employer's HR department can also usually provide historical salary and pension data.

Is there a maximum I can claim? The relief is based on your actual contributions, capped at your relevant UK earnings. Most employed people won't hit any cap issues.

Do I need to claim each year separately? You can submit all years in one letter to HMRC, but the calculations should show each tax year individually.

Next Steps: Check What You're Owed

Not sure if you're owed money? The fastest way to find out is to use our free calculator.

Enter your salary, contribution rate, and employment history — you'll get an instant estimate of your potential claim across all eligible tax years.

The average claim is £2,500+. Some claims exceed £6,000 when backdated fully.

With the 2020/21 deadline approaching in April 2025, now is the time to check.

Don't let your money expire with HMRC.