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Posted Wed, 27 Nov 2024 09:15:01 GMT by CCHK
Dear Sir/Madam, I am seeking clarification regarding whether I need to report pension contributions in my self-assessment. My employment income is taxed at the basic rate through PAYE (20%), but considering my total income, I am a higher rate taxpayer (40%). My employer said they deduct my pension contributions pre-tax. Given that my total income puts me into the higher-rate tax band, should I report these pre-tax contributions as part of my self-assessment? If so, which specific form or section should I use to correctly enter the pension contributions? Thank you in advance for your advice and help.
Posted Fri, 29 Nov 2024 12:10:52 GMT by HMRC Admin 21 Response
Hi,
If the pension contributions are taken from your gross income before your tax is calculated then you have already received the relief for the pension contributions and will not need to declare the details seperately on the Self Assessment tax return. 
Thank you.

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