How to claim extra pension tax relief from HMRC

To claim extra pension tax relief, first check that you personally paid into a relief-at-source pension and paid tax above the basic rate. Then gather the year's income and contribution records and use the claim route that matches your Self Assessment position.

1. Confirm how your contributions received relief

In relief at source, your provider adds basic-rate relief to your personal payment. With net pay, your contribution is deducted before Income Tax is calculated. With salary sacrifice, your employer makes the contribution after you give up salary. The latter two normally do not need this additional reclaim.

Check your pension statement and ask payroll if the payslip is unclear. A provider's brand alone does not prove eligibility. Someone who is ineligible should not buy a claim pack.

2. Check whether you already received the extra relief

Look at the pension entries on any Self Assessment return and your PAYE tax-code notices. A contribution already allowed for must not be claimed again. You may need to correct the amount if the estimate in a tax code differed from your final contributions.

3. Gather figures and evidence

For every year, collect your taxable income, personal pension payments, the provider's tax-relief additions and any relevant employer information. Obtain provider statements or contribution certificates and keep the net and gross amounts distinct. Your P60 establishes pay and tax; it is not by itself a complete pension contribution record.

A worked example

Suppose you paid £2,400 personally into a relief-at-source pension and the provider added £600 basic-rate relief. Your gross contribution is £3,000. If the whole £3,000 qualifies for relief at 40%, the extra relief is £600. It is not another 40% on top of the provider's relief.

This assumes enough income was taxed at 40%, no relief has already been claimed, and no other restrictions apply. A contribution straddling tax bands gets different relief on each part. Scottish rates, other income and the personal-allowance taper can change the calculation. Use actual figures for each year; never multiply one payslip by four years without checking your records.

Which years are still open?

The four most recent completed tax years are 2022/23, 2023/24, 2024/25, 2025/26. Check your eligibility separately for each year.

• 2022/23: claim by 5 April 2027
• 2023/24: claim by 5 April 2028
• 2024/25: claim by 5 April 2029
• 2025/26: claim by 5 April 2030

The oldest open year is 2022/23, with a normal claim deadline of 5 April 2027. Allow time to gather evidence and for HMRC to receive a postal claim. The current tax year, 2026/27, is handled through current-year relief or Self Assessment rather than this backdated pack.

Choose the right claim route

If you filed a Self Assessment return for the year, claim through the return. An amendment is normally available within 12 months of the statutory filing deadline. Older returns may require a written overpayment relief claim, with a signed declaration and the relevant time limit; the four-year claim window is not a four-year return-amendment window.

If you do not file Self Assessment for the year, use HMRC's free online service or its postal route. Claims need supporting evidence. A pension-provider statement or contribution certificate is useful because it distinguishes your payments from employer contributions and tax relief. Check HMRC's requirements before relying on a payslip. Do not rely on a phone call to submit the claim.

For a postal claim, use Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS. Keep a copy of your signed claim and evidence. Online response targets are not guaranteed payment dates.

What happens after submission?

HMRC assesses the evidence and tax position. It may ask for more information, issue a calculation or adjust a tax code. An estimate from a website is not an approved refund, and paying a preparation service does not guarantee a payment date.

Sources and next step

Check HMRC's pension tax relief guidance and HMRC's claim service and evidence requirements.

Check your eligibility and estimate with our free calculator. No email is required. You can claim directly from HMRC for free. If you want help preparing the paperwork, our optional £99 pack includes a personalised letter, year-by-year calculation and evidence checklist. You provide your records, then sign and submit the pack yourself. HMRC decides the final relief.