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Pension Tax Relief: Claim Higher-Rate on Your Return

Short answer: If your pension provider claims 20% relief at source and you pay Income Tax at 40% or 45% in England, Wales or Northern Ireland, you claim the extra on your Self Assessment return: 20% on income taxed at 40%, 25% on income taxed at 45%. Scotland has its own rates on the same GOV.UK page.

Automatic versus claimed relief

GOV.UK says you can get tax relief on private pension contributions worth up to 100% of annual earnings. Relief comes automatically if your employer deducts workplace contributions before Income Tax, or if your provider claims basic-rate relief and adds it to your pot (relief at source). You claim yourself if you pay tax above 20% under relief at source, your scheme is not set up for automatic relief, or someone else pays into your pension.

England, Wales, Northern Ireland

On your return you can claim extra relief of 20% up to the amount of income taxed at 40%, and 25% up to the amount taxed at 45%.

Scotland

The page lists four rates: 1% on income taxed at 21%, 22% at 42%, 25% at 45% and 28% at 48%. A taxpayer on 19% still gets 20% relief from the provider with nothing to repay. Check the page before using these as they are rates "as read on 17 October 2026".

GOV.UK's example (2024-25, not 2025-26)

Someone earning £60,270 in 2024 to 2025 pays £12,000 into a relief-at-source scheme. They can claim an extra 20% on £10,000, the amount taxed at 40%, and get nothing extra on the other £2,000. Do not present that as a 2025-26 figure.

Where to claim

On your Self Assessment return; if you do not file one, GOV.UK refers to a separate claim route. Our high income child benefit charge guide also mentions pension contributions in passing.

Fictional example

A self-employed designer (made-up) has £15,000 of income taxed at 40% in England. Following GOV.UK's example method, contributions of £8,000 sit entirely within that band, so the extra 20% applies to the whole £8,000: a claim of £1,600. GOV.UK's example does not say whether its figure is before or after basic-rate relief, so check the amount on your provider's statement.

FAQ

Does my employer's scheme need a claim? Not if it takes contributions before tax.

Is there a limit? GOV.UK says relief up to 100% of annual earnings; annual allowance rules were not read.

What we could not verify

• Annual allowance and tapering rules, including whether a £60,000 figure applies for your year (not covered).
• Whether rates change in 2026-27 (not read; no future rules stated).
• The separate online claim service for people not filing a return.
• Check GOV.UK before acting; pages change.

Sources (official)

• GOV.UK, Tax on your private pension contributions: Tax relief: https://www.gov.uk/tax-on-your-private-pension/pension-tax-relief (read 17 October 2026)

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Not tax advice. See the disclosure.