RPSM05201060 - Member Pages: Contributions and tax relief: Member contributions - methods of obtaining tax reliefs: All tax relief not received - net pay arrangement

It is not possible for me to receive the appropriate level of tax relief through the net pay arrangement. How can I receive the relief that is due?

It sometimes happens that full tax relief cannot be delivered using the net pay arrangement. Where this happens the member can make a claim to their Tax Office for the balance of tax relief to be given. However it should be noted that this is not intended to be a replacement for the correct operation of the net pay arrangement and if possible any outstanding tax relief should be given in any subsequent payments of salary due within the tax year.

In some situations it might not be possible to calculate the appropriate level of tax relief due until the tax year in question has ended. This is because a full record of your relevant UK earnings and contributions you have made to your pension arrangements during the tax year may have to be obtained by HMRC.