If your pension uses a relief-at-source scheme (SIPPs + some workplace pensions), higher-rate + additional-rate taxpayers must claim additional pension tax relief via Self Assessment. This is worth 20-25% of your gross contribution — thousands per year for higher-rate earners. Many UK higher-rate workers miss this entirely because they don't file SA. This guide covers exactly how to claim, the forms + boxes to complete, and what to expect back from HMRC.
Verified against 4 official sources · Last reviewed 14 June 2026
Higher-rate taxpayers (40%) via relief-at-source scheme
Additional-rate taxpayers (45%) via relief-at-source scheme
Anyone whose pension is via SIPP or personal pension
Some workplace pensions (check with HR)
If you're on salary sacrifice OR net-pay arrangement, all your relief is automatic — no SA needed.
What you get back
Per £1,000 of gross pension contribution:
Basic-rate relief (£200): already added by HMRC
Higher-rate relief (£200): claim via SA
Additional-rate relief (£250): claim via SA
For higher-rate £4,000/year contributor: £800/year refunded via SA (typically as PAYE tax code adjustment or lump-sum refund).
The claim process
Step 1: Register for Self Assessment
If not already registered:
- gov.uk/register-for-self-assessment
- HMRC posts UTR + activation code
- Register by 5 October in second tax year of eligibility
Step 2: Log the tax year
File after 6 April for the tax year that ended
SA online deadline: 31 January
Paper filing deadline: 31 October
Step 3: Complete SA100
Main SA form
If you have employment income + pension, you file SA100 + relevant supplementary pages
Refund arrives via bank transfer or PAYE adjustment (spread over year)
Common mistakes
Not filing SA when you should — losing thousands
Entering NET (after basic-rate) contribution instead of GROSS
Not including all your pension contributions
Missing the SA deadline (£100 fine)
For prior tax years
You can claim back up to 4 years of unclaimed higher-rate relief. Contact HMRC directly with the details — no SA needed for prior years if not registered.
In short
If your pension uses relief-at-source and you're higher-rate: file SA every year. £4,000 contribution = £800/year refund. Over a career this is £30,000+ of unclaimed relief for typical higher-rate earners.
Frequently asked questions
Do I need to claim if I'm on salary sacrifice?
No — sacrifice is fully automatic for all bands. Only relief-at-source schemes need SA claim for higher-rate.
How much can I claim back?
20% of gross contribution (higher-rate) or 25% (additional-rate) additional relief. £4,000 gross contribution = £800 higher-rate refund.
Can I claim back-tax for prior years?
Yes — up to 4 years. Contact HMRC directly with the details.
Do I need to file SA every year?
Yes if you have higher-rate income + relief-at-source pension. Otherwise, one-off claim is possible.
What if my employer's scheme is net-pay?
Relief is automatic — no SA needed. Check with HR which scheme applies.
Relief at source pension — Relief-at-source pension arrangement is where HMRC adds basic-rate (20%) tax relief directly to your contribution. Higher-rate + additional-rate taxpayers must claim additional relief via Self Assessment.
Salary sacrifice pension — A salary sacrifice pension scheme redirects part of your gross salary into pension before tax/NI is calculated. You save both Income Tax + NI on the sacrificed amount — 28% saving for basic-rate, 42% for higher-rate.
Salary sacrifice — Salary sacrifice is the most tax-efficient UK pension contribution
Employer pension match — UK employer pension match ranges from the 3% auto-enrolment minimum to 15%+ at generous employers. Capturing full match should be your first pension priority — it's free money. This guide covers structure + negotiation.
NEST pension explained — NEST (National Employment Savings Trust) is the UK's default workplace pension provider set up to support auto-enrolment. This guide covers what it is, how it works, fund choices, fees, and how it compares to People's Pension + Smart Pension.
Net pay pension scheme — Net-pay pension arrangement deducts contribution from gross salary BEFORE Income Tax (all bands automatic) but AFTER NI. Common in large-employer defined-contribution schemes. Doesn't save NI like salary sacrifice.
Salary sacrifice — An arrangement where you give up part of your gross salary in exchange for a non-cash benefit (most commonly pension contributions), reducing your Income Tax and National Insurance.
Sources
All figures on this page are sourced from official UK government publications.
We don't cite secondary commentary or other calculator sites.
For the calculation methodology behind every figure on this page, see our
methodology. For our review and update process, see our
editorial standards.
Last reviewed: 14 June 2026.
Next review due 14 December 2026.
Disclaimer: This page provides general information based on published HMRC and gov.scot figures. It is not personal tax or financial advice. For your specific situation, please consult a qualified accountant or contact HMRC directly.