RPSM05101110 - Technical Pages: Contributions and tax relief: Member contributions: Entitlement to tax relief

Entitlement to tax relief

An individual can have tax relief in respect of any relievable pension contributions provided the individual is

• an active member of a registered pension scheme, and
• a relevant UK individual

in the tax year in which the contribution is paid.

Tax relief can only be claimed for a contribution in the tax year that the contribution is actually made.

RPSM05101140 tells you who is a relevant UK individual and who is an active member.

RPSM05101130 tells you what is a relievable pension contribution.

There is an annual limit on the amount of tax relief available. This limit is described on RPSM05101120.