In-year relief claim? Prove it
Taxpayers not in self-assessment and who need to claim relief on pension contributions must now send evidence to HMRC. What’s the full story?
Taxpayers who are due additional tax relief on their pension contributions, i.e. higher or additional rate taxpayers who are not within self-assessment, can ask HMRC to amend their PAYE code to include the tax relief. Prior to 1 September 2025, only some of these taxpayers were required to provide evidence of the contributions made. Since 1 September, HMRC will only accept claims made using its online service or by letter and evidence must be provided to support the claim. A statement from the pension provider or payslips showing the contributions made will suffice.
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MONTHLY FOCUS: BREXIT - BUYING AND SELLING GOODS AND SERVICES
Since the UK left the EU almost four years ago, there are new rules and procedures you will need to familiarise yourself with if you want to trade goods and services with EU customers or suppliers. In this Monthly Focus, we look at some of the key ones.
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