RPSM05203070 - Member Pages: Contributions and tax relief: Miscellaneous issues: Public holidays

My contribution is due by direct debit on 5 April and that day falls on a Saturday, Sunday or a Bank Holiday. Will I receive tax relief in the earlier tax year?

Under the rules of direct debit your payment will not be collected until the next working day (either the Monday or Tuesday). This means where a payment is made on 6 April the payment is made in the new tax year even if you signed a direct debit mandate for payment on 5 April. However provided the scheme administrator holds a fully completed direct debit mandate which shows payment was due on 5 April and the payment is actually processed on the next working day we will accept that the contribution was made in the earlier tax year.