If you claim higher or additional rate relief on your personal pension contributions through your tax code, there are some important new rules you’ll want to know about.
From 1 September 2025, HMRC introduced stricter evidence requirements for these claims — and also stopped accepting claims by phone. From now on, you’ll need to make your claim online or by letter, and include specific supporting documents.
Let’s look at what’s changing and how to make sure your claim goes smoothly.
Who Can Claim Pension Relief?
You can claim relief if you pay tax at a rate higher than the basic rate — for example, the higher or additional rate (or the intermediate rate or above in Scotland).
You’ll typically be eligible if you pay into a pension scheme that only gives basic rate relief at source.
Even basic rate taxpayers can sometimes claim, for example:
- If you pay into a workplace pension where your employer doesn’t (or no longer does) claim tax relief.
- If you make a lump sum payment into a personal or workplace pension that isn’t a net pay scheme (that’s where contributions are taken from your gross pay before tax).
If you complete a Self Assessment tax return, you should claim your relief through your tax return — not by letter or online form.
What You’ll Need to Make a Claim
To make a claim, you’ll need a few key details handy:
- Your National Insurance number
- The type of pension you have
- The name of your pension provider
- The net amount of your contributions for each tax year you’re claiming for
- Your payroll number or reference, if relevant
Evidence You’ll Now Need to Provide
Under the new rules, you’ll also need to include supporting evidence for each tax year covered by your claim.
This could be:
- A letter or statement from your pension provider
- A payslip from your employer
Your evidence must include:
- Your full name
- The details of contributions paid in the tax year
- For workplace pensions, proof that basic rate relief (20%) has already been applied by your employer
How to Submit Your Claim
HMRC prefers claims to be made online. You can do this directly through the Government website:
Claim tax relief on your private pension payments
If you can’t claim online, or if an agent (like us!) is making the claim for you, you can still do it by letter. Just make sure to include all the details and evidence listed above.
Once submitted, HMRC aims to get back to you within 28 working days.
You can also amend your claim later — for example, to include another pension. If you submitted online, this can be done through the same portal. For postal claims, you’ll need to send another letter with the updated information.
Final Thoughts
These new evidence requirements mean it’s more important than ever to keep your pension contribution records organised and up to date. Missing or incomplete information could delay your claim — or even mean you lose out on valuable tax relief.
If you’re unsure about your eligibility or need help preparing your evidence, we’re here to help.
Get in touch with Jon or the team at Jon Davies Accountants for expert guidance on pension relief claims and making sure you’re getting all the tax benefits you’re entitled to.
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Any questions?
If you’d like a meeting or a video call to discuss this, please get in touch with your favourite Liverpool accountant
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