The automatic 20%
With a relief-at-source personal pension, your provider automatically claims 20% tax relief from the government and adds it straight into your pension pot — you don't need to do anything to get this part.
What you have to claim yourself
If you pay tax above the basic rate, the automatic 20% only covers part of the relief you're entitled to. GOV.UK gives the extra relief for England, Wales and Northern Ireland as:
- An additional 20% if your income is taxed at 40%
- An additional 25% if your income is taxed at 45%
Scotland's different bands
Because Scotland has its own Income Tax bands, GOV.UK gives different extra relief figures for Scottish taxpayers:
- An additional 1% at the 21% band
- An additional 22% at the 42% band
- An additional 25% at the 45% band
- An additional 28% at the 48% band
How to claim it
If you file Self Assessment, claim the extra relief directly on your return, in the pension contributions section. If you don't file a return, GOV.UK says you can still ask HMRC to adjust your tax code or amend an existing claim without needing to register for Self Assessment.
For directors and high earners
This relief is separate from an employer pension contribution made by your company, which works differently and doesn't need a personal claim. If you're weighing up personal contributions against a company contribution, it's worth comparing both.
Need a hand with your return?
We prepare and file Self Assessment returns for directors, sole traders and landlords, and tell you exactly what is due and when before anything is submitted. Call 0114 327 1480.