2021/22 Pension Tax Relief Deadline: Claim Before April 2026 or Lose It Forever

If you've been meaning to check whether HMRC owes you pension tax relief, time is running out for the 2021/22 tax year.

The deadline is 5th April 2026. After that date, any unclaimed relief from 2021/22 is gone forever.

For higher-rate taxpayers, this could mean losing £500 to £1,500 from that single tax year alone.

Why April 2026 Matters

HMRC allows you to claim backdated tax relief for four previous tax years, plus the current year. Once a tax year falls outside that four-year window, you lose the right to claim.

Here's the current claiming window (as of January 2026):

| Tax Year | Deadline | Status | |----------|----------|--------| | 2021/22 | 5 April 2026 | 3 months left | | 2022/23 | 5 April 2027 | 15 months left | | 2023/24 | 5 April 2028 | 27 months left | | 2024/25 | 5 April 2029 | 39 months left | | 2025/26 | 5 April 2030 | Current year |

If you earned over £50,270 in 2021/22 and contributed to a Relief at Source pension (like NEST, People's Pension, or Aviva), you're almost certainly owed money from that year.

How Much Could You Lose?

Let's be specific about what's at stake.

If you earned £60,000 in 2021/22:

• With a 5% pension contribution (£3,000)
• Basic-rate relief already claimed by your provider: £600
• Additional higher-rate relief you're owed: £600

If you earned £80,000 in 2021/22:

• With a 5% pension contribution (£4,000)
• Basic-rate relief already claimed: £800
• Additional relief you're owed: £800

If you earned £100,000 in 2021/22:

• With a 5% pension contribution (£5,000)
• Basic-rate relief already claimed: £1,000
• Additional relief you're owed: £1,000

That's money you've already earned and paid tax on. It's legally yours. But after April 2026, HMRC keeps it.

Who Needs to Act?

You should check your eligibility if:

• ✅ You earned over £50,270 in 2021/22
• ✅ You had a workplace pension (NEST, People's Pension, Aviva, Scottish Widows, etc.)
• ✅ Your pension uses "Relief at Source" (most auto-enrolment pensions do)
• ✅ You don't file Self Assessment (if you do, you should claim via your tax return)

If you're unsure whether your pension is Relief at Source, check your payslip. If your pension contribution appears as a "deduction" alongside tax and National Insurance, it's almost certainly Relief at Source.

What About Salary Sacrifice Pensions?

If your pension operates via Salary Sacrifice (also called "salary exchange"), you're already getting the full tax benefit automatically. Your pension contribution reduces your taxable salary before tax is calculated.

How to tell the difference:

• Relief at Source: Pension appears in the "Deductions" section of your payslip
• Salary Sacrifice: Pension appears in the "Earnings" section as a negative amount, or your "taxable pay" is lower than your basic salary

If you're on Salary Sacrifice, you don't need to claim anything—you're already optimised.

How to Claim Before the Deadline

You have three options:

Option 1: Self Assessment Tax Return

If you file Self Assessment, you can amend your 2021/22 return to include pension contributions. Contact HMRC or use your Government Gateway account.

Option 2: Write to HMRC

Send a letter to HMRC with your National Insurance number, pension contribution amounts, and a request for the additional relief. Include P60s or payslips as evidence.

HMRC address for tax relief claims:

Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS

Option 3: Use a Claim Preparation Service

Services like PensionReclaim generate personalised claim letters with all the correct figures and legal references. You sign and post. This is the fastest option if you want to avoid calculating everything yourself.

HMRC Processing Times

HMRC typically takes 8-12 weeks to process pension tax relief claims. Given the April 2026 deadline, you should submit your 2021/22 claim by February 2026 at the latest to allow for processing time.

If you submit in March or early April, your claim will still be valid—but you may face delays.

What Happens to Your Refund?

HMRC will either:

• Send a cheque to your registered address
• Transfer directly to your bank account (if you provide details)
• Adjust your tax code for the current year

For backdated claims, a direct payment (cheque or bank transfer) is most common.

Don't Let the Deadline Pass

Every April, we hear from people who missed the deadline by days or weeks. They had every intention of claiming but kept putting it off.

The 2021/22 tax year represents real money—typically £500 to £1,500 for higher-rate taxpayers. That's money you've earned and are legally entitled to.

Check your eligibility now. Our free calculator takes less than 2 minutes and shows you exactly what you could claim across all eligible tax years, including 2021/22.

The deadline won't move. But you can.