How to fill out SA re pension contributions (when relief is received in the following tax year)

Hi, The SA form notes that pension contributions should include the tax relief at source and shows an example of Emma paying in £700 so should put £875 in the box. This seems straightforward enough, however what happens if I make a late contribution as, in this case, my relief will not be credited to me until the following tax year e.g. say I paid in £800 on 01/04/24 but the £200 relief was received in the 24/25 tax year should I put down £800 or £1,00 for this tax year. Thanks.

Hi,
Please refer to:
Deemed date of contributions to confirm which tax year to treat your payment
Thankyou.

That document doesn't cover this case. But, I asked my pension provider once and was told the date that matters is when your contribution is accepted into the pension - that's when you became entitled to the tax relief, even if it took some days for the funds to actually be retrieved from HMRC.