SIPP tax relief: how it works and how to claim

A self-invested personal pension can receive basic-rate tax relief through the provider. If you paid tax above the basic rate on the relevant income, you may be entitled to additional relief. Check whether you have already received it through a tax return or tax-code adjustment before claiming again.

Net contributions and the provider's top-up

For a personal relief-at-source payment of £2,400, the provider adds £600 basic-rate relief. The gross contribution is £3,000. Use the gross amount where HMRC requests it; do not confuse your bank payment with the amount credited after relief. Employer contributions to a SIPP are different and are not personal payments for this claim.

An example of additional relief

If the whole £3,000 gross contribution qualifies for relief at 40%, the extra relief is £600. This example assumes enough income was taxed at 40%, no extra relief has already been received and no other restrictions apply. It is not a prediction of your refund.

A contribution can cross tax bands. Applying the highest tax rate to the whole contribution can overstate the relief. Scottish rates, other income, the personal-allowance taper and contribution limits can change the result. Check the rules for each tax year. A high salary alone does not establish how much relief is due.

Gather your SIPP evidence

Start with annual provider statements showing personal payments and tax relief credited. Keep the relevant income and tax records, and check any previous Self Assessment returns. A personal SIPP payment does not have to appear on a workplace payslip to qualify. If a payment came from your employer, establish whether it was an employer contribution before including it.

Record lump sums in the year they were actually paid. Do not multiply a recent monthly payment across earlier years unless your records show that you made those payments.

Current claim years and deadlines

• 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 completed year still open is 2022/23, normally closing on 5 April 2027. Check income, contributions and relief already received separately for each year. The current tax year is handled through current-year relief or Self Assessment rather than this backdated pack.

Choose the right HMRC route

If you filed Self Assessment for a year, use the return. Amendments are normally allowed within 12 months of the statutory filing deadline; an older year may require a written overpayment relief claim with the necessary signed declaration. The four-year claim window is not a four-year return-amendment window.

Otherwise, use HMRC's free online service or postal route. Provide the evidence HMRC requests, including pension-provider records. A pension statement helps distinguish your payments, employer contributions and the provider's basic-rate relief. Keep copies of the claim and evidence. HMRC decides the amount and how relief is given.

Free claim or optional preparation help

You can claim directly from HMRC for free. Check your eligibility and estimate with our free calculator; no email is required. Our optional £99 pack prepares a personalised letter, year-by-year calculation and evidence checklist. The fee is paid upfront. You provide the records, then sign and submit the claim yourself. PensionReclaim is not an HMRC agent.

See HMRC's pension tax relief guidance before claiming.