RPSM05201050 - Member Pages: Contributions and tax relief: Member contributions - methods of obtaining tax reliefs: Relief at source - higher rate taxpayers

I am a higher rate taxpayer and am using the relief at source method. How do I claim the balance of tax relief due to me?

You can do this by completing the relevant section of your Self-Assessment tax return and sending it to your tax office. You can also make an earlier separate claim for higher rate tax relief to your tax office by sending them a letter.

Example

You want £1000 to go into your registered pension scheme as a contribution.

So you pay net contributions of £800 into the pension scheme. Assuming that higher rate tax is charged at 40%, the total tax relief due to you would be £400. But you have already received tax relief at source of £200 as described above. So the extra tax relief due to you will be £200 (40% less 20%) which you claim in your SA tax return or receive by earlier separate claim letter.