Claiming tax relief on personal pension contributions - an update - 2nd September 2025

If an individual completes a self-assessment tax return, they must claim tax relief on their pension contributions through their tax return (for the current tax year and any previous years). 

Where an individual doesn’t complete a self-assessment tax return they can use the alternative HMRC service if they are claiming tax relief through their tax code for just the current tax year. 

Previously, HMRC only required proof of contributions where they exceeded £10,000 in a tax year. The updated guidance now requires proof for all contributions. In another change, HMRC will no longer accept telephone claims. All claims need to be either via the online service or made in writing. 

Who can claim

To be eligible to claim tax relief an individual must be:

• a basic rate taxpayer that pays into a workplace pension, but the employer does not or will no longer claim tax relief;

• a basic rate taxpayer that pays a lump sum into a personal or workplace pension that is not under a net pay scheme;

• a higher rate taxpayer or an intermediate rate taxpayer that pays into a personal pension or workplace pension that operates under relief at source. 

Whilst the guidance does not explicitly refer to additional rate, advanced or top rate taxpayers we see no reason why they could not also use this service where they do not already complete a tax return. 

What the individual will need

To claim tax relief on their personal and workplace pension payments, they’ll need to know:

• their National Insurance number;

• the type of pension;

• the name of the pension provider;

• the net amount of pension contributions for each tax year they’re claiming for;

• their payroll number or reference number.

The individual will need to upload or send proof of payments made for each tax year they’re claiming for. The proof can be in the form of a letter or statement fom the pension provider, or a payslip from the individual’s employer. It must include:

• the individual’s full name;

• details of contributions paid and the tax year they relate to;

• evidence that you have received 20% tax relief automatically where relevant. 

How to claim

Claim online

The individual will need to sign in with their Government Gateway user ID and password (if they do not have a user ID, they can create one when they first try to sign in).

The individual can save their progress and come back later.

Claim now

Claim by post 

The individual must send HMRC a letter if they are:

• unable to claim online;

• an agent acting on behalf of a client.

They’ll need to include all the information from the ‘what the individual will need’ section in their letter.

After the individual has claimed

HMRC says that it will review the claim and contact the individual within 28 working days.

Amending a claim 

Where a claim needs to be amended for a tax year, the individual will need to provide all the information again – i.e. they will replace the existing claim with a new one. Changes can be made online via the Government Gateway as above, or via a letter. 

Source: Techlink Professional

This is a news bulletin and is up-to-date as of the date of publishing. Please check the publishing date at the top of the article.