Salary Sacrifice Pension

I make a personal pension contribution with my employer paid by salary sacrifice. This is saving income tax on my payslip at Basic Rate. I also have income from property rental and self employment that takes me over to be a Higher Rate tax payer. Am I not able to claim the additional 20% tax relief as my income all together is in the Higher Rate bracket but I am only getting tax relief on my salary sacrifice at Basic Rate? If so, would I just put this on my Self Assessment like a gross pension payment? Thanks

Hi
Please declare your gross pension payments in box 1 of page TR4 in your self assessment tax return or online equivalent.  This will extend your basic rate band to reduce the amount of income taxed at 40%, giving your 20% tax relief.

Hi not HMRC but you would never include salary sacrifice contributions on a self assessment. They count as employer contributions so you cannot claim relief on them. If you earn £45,000 and sacrifice £10,000 then your P60 would show £35,000 income. This is why you cannot claim relief on them. You have already been given full relief via your employer.

I don’t think you are correct @BellaBoo To me if I earn 45,000 at my main employment, my salary sacrifice contributions (that are my contributions - not my employers contributions) benefit me at a basic rate. If my colleague earns £55,000, their salary sacrifice contribution benefits them at a higher rate. If I earn £10,000 through self employment and property income, I’m on approx the same salary gross but my pension contributions have only given me relief at basic rate. I will follow the advice of the HMRC admin.