Unclaimed pension tax relief: how to check your records

You may have unclaimed extra pension tax relief if you paid tax above the basic rate, personally contributed to a relief-at-source pension and have not already received the additional relief. A pension contribution or a high salary alone is not enough to establish a refund.

Where the missing relief can arise

Relief-at-source providers normally add basic-rate relief to eligible personal contributions. A higher-rate taxpayer may need to claim further relief through HMRC. Some Scottish taxpayers can also qualify at different rates; the calculation depends on the year and the part of income taxed at each rate.

This is different from a net-pay pension, where the deduction reduces taxable pay, and salary sacrifice, where the employer contributes after salary is reduced. NOW: Pensions and Smart Pension's default net-pay arrangement should not be treated as relief-at-source schemes. Always verify the actual scheme and deduction method.

Check these records before paying for help

1. Find your annual pension statement and identify personal payments, tax relief and employer contributions.
2. Check your P60 and other taxable income for that year.
3. Check previous tax returns and PAYE coding notices for relief already given.
4. Confirm the year is within the claim window and keep evidence for each amount.

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 can a preparation service add?

A service can organise figures, prepare a letter and explain the evidence to include. It cannot create eligibility, promise HMRC approval or recover extra relief that has already been given. Compare the help provided with the free HMRC route before buying.

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.