Free calculator
Pension tax relief calculator for higher rate taxpayers
If you earn over £50,270 (£43,663 in Scotland) and pay into a Relief at Source pension, your provider only claims 20%. This calculator shows the extra relief HMRC owes you for the 4 tax years you can still claim - worked out the way HMRC does, not with a flat percentage.
- ✓ Relief limited to the income actually taxed above basic rate
- ✓ £100k-£125,140 personal allowance taper (effective 60%)
- ✓ Additional rate at £125,140 (£150,000 before 2023/24)
- ✓ Scottish bands
Then, if you want it done properly: our £99 claim pack produces the correctly worded HMRC letter, the year-by-year calculation and the evidence checklist HMRC now requires - with a money-back guarantee.
Enter your salary to see if you're owed money
Worked examples for 2025/26
The same contribution rate is worth very different amounts depending on how far above the threshold you are. Contribution figures are gross (including the 20% added at source).
| Salary | Contribution | Marginal band | Extra relief / year | Over 4 years |
|---|---|---|---|---|
| £55,000 | 5% (£2,750) | Higher rate (40%) | £550 | £2,200 |
| £65,000 | 5% (£3,250) | Higher rate (40%) | £650 | £2,600 |
| £80,000 | 6% (£4,800) | Higher rate (40%) | £960 | £3,840 |
| £110,000 | 8% (£8,800) | Higher rate (40%) | £3,520 | £14,080 |
| £140,000 | 10% (£14,000) | Additional rate (45%) | £3,500 | £14,000 |
Note the £55,000 row: only £4,730 of income sits above £50,270, so the relief is smaller than a flat 20% of the contribution would suggest. This is the single most common mistake in DIY claims, and the reason HMRC reduces them.