Written and reviewed by James Whitfield · Updated for 2026/27 · Editorial standards · Methodology
Why higher- and additional-rate taxpayers in relief-at-source pensions must claim extra relief themselves, who does not need to, worked examples for England and Scotland, how to claim online or through Self Assessment, and how far back you can go.
If you pay 40% or 45% tax and pay into a relief-at-source pension (a personal pension, SIPP or some workplace schemes), the provider adds only 20%. You claim the rest yourself: an extra 20% on contributions up to the income you pay 40% on, 25% up to the income taxed at 45%1. On £70,000 with £300 a month paid in, that is £900 a year. Claim on your Self Assessment return or through HMRC's online service; net-pay and salary-sacrifice schemes need no claim2.
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Typical default outputs for quick context.
| How you pay in | Relief you get automatically | Claim needed? |
|---|---|---|
| Personal pension or SIPP (relief at source) | 20%, added by the provider | Yes, if you pay over 20% |
| Workplace scheme using relief at source | 20%, added by the provider | Yes, if you pay over 20% |
| Workplace scheme taken before tax (net pay) | Full relief at your top rate | No |
| Salary sacrifice | Full relief, plus NI saving | No |
Your payslip shows which you have: a relief-at-source contribution is taken after tax and the pot receives more than left your pay. If unsure, ask the scheme.
| Step | Amount | How |
|---|---|---|
| Paid in from take-home pay | £3,600.00 | £300 × 12 |
| Gross contribution in the pot | £4,500.00 | £3,600 ÷ 0.8 (provider adds £900.00) |
| Income taxed at 40% | £19,730.00 | £70,000 − £50,270 |
| Extra relief to claim | £900.00 | £4,500 (less than £19,730) × 20% |
Check: tax on £70,000 is £15,432.00. Extending the basic-rate band by the £4,500 gross contribution gives £14,532.00. The difference is the same £900.00. The £4,500 cost you £2,700.00 after both reliefs.
A Scottish taxpayer on £60,000 pays 42% on £16,338 of income (everything above £43,662). With a £4,000 gross relief-at-source contribution, the extra relief is 22% (42% − 20%) × £4,000 = £880.0014. Someone paying the 19% starter rate keeps the full 20% the provider adds1.
Between £100,000 and £125,140, gross personal pension contributions also reduce your adjusted net income, which restores Personal Allowance lost to the taper. Make sure HMRC knows about the contribution, through Self Assessment or the claim service below, so it is taken into account3.
With the same figures every year, four back years plus this year would come to £4,500.00. Once claimed, keep HMRC updated if your contributions change, or the relief in your code will be wrong.
Current tax-year thresholds used across this guide and calculator.
Only if contributions come out of pay before tax (net pay) or by salary sacrifice. With relief at source the provider adds 20% and you must claim the extra 20% or 25% yourself.
20% of your gross contributions up to the amount of income you pay 40% tax on, and 25% up to the amount taxed at 45%. Scottish taxpayers claim between 1% and 28% depending on their band.
Use HMRC's online service 'Claim tax relief on your private pension payments'. Upload proof from your pension provider or a payslip. HMRC replies within 28 working days and usually gives the relief through your tax code.
Four years from the end of the tax year. In October 2026 that reaches back to 2022/23, with a deadline of 5 April 2027 for that year.
What you paid plus the 20% the provider adds: divide what you paid by 0.8. £300 a month paid becomes £375 a month in the pot.
You get relief on contributions up to 100% of your annual earnings, and the £60,000 annual allowance applies to all contributions.
The rates, thresholds and rules on this page are drawn from the official UK government sources below, using the confirmed 2026/27 figures. Each link opens the relevant HMRC or GOV.UK page in a new tab.
Verified against published UK government guidance for 2026/27.