Pension tax relief deadlines and the current claim window

The normal deadline for a backdated pension tax relief claim is four years after the relevant tax year ends. The oldest completed year currently open is 2022/23, and its deadline is 5 April 2027. These dates roll forward automatically each April.

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.

What the deadline does and does not mean

It applies to relief on eligible contributions already paid in that year. It does not let you backdate a new pension payment. Pension annual-allowance carry forward is a separate rule.

Buying a claim pack does not submit a claim or protect a deadline. HMRC must receive the required claim in time. Gather your statements before leaving the submission to the last day.

Check the year before you claim

You need eligible personal relief-at-source contributions and income taxed above the basic rate. Net-pay and salary-sacrifice contributions normally already received relief through payroll. Tax rates and personal circumstances must be checked for each year, including whether extra relief was already received.

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.

Missing a statement?

Ask the pension provider for a contribution certificate for the relevant tax year. Check the current HMRC evidence requirements. Do not replace missing annual figures with an assumption that your latest monthly contribution was unchanged throughout earlier years.

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.