RPSM05202060 - Member Pages: Contributions and tax relief: Member contributions - relief at source: Higher rate taxpayers

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 a separate claim for higher rate tax relief to your tax office by sending them a letter.

Example 

You want £100 to go into your registered pension scheme.

You have paid net contributions of £80 into the pension scheme. Assuming that higher rate tax is charged at 40%, the total tax relief due to you would be £40. But you have already received tax relief at source of £20 (because you paid £80 rather then £100 to the scheme). So the extra tax relief due to you will be £20 (40% less 20%) which will be given to you by the tax office.