Taxpayers who are not in self assessment can contact HMRC to claim tax relief in respect of pension contributions where:

• they pay income tax at a rate higher than the basic rate, for example, at the intermediate rate for taxpayers in Scotland or at the higher rate for taxpayers in the rest of the UK; or
• they are basic rate taxpayers and either:
  • they pay into a workplace pension scheme and the employer does not claim the tax relief; or
  • they pay a lump sum into a personal or workplace pension scheme that is not under a net pay scheme.  

If the claim is successful, tax relief will be given through the claimant’s PAYE tax code. Self assessment taxpayers must claim through their tax return. 

From 1 September 2025:

• HMRC will not accept claims made via the telephone. All claims must be made using HMRC’s online service or by letter; and  
• all claimants need to provide evidence in support of their claim. Prior to 1 September 2025, only those claimants who met the conditions set out in HMRC’s guidance were required to provide evidence. 

The evidence required is a letter or statement from the pension provider or a payslip from the employer showing:

• the claimant’s full name;
• details of the pension contributions paid and the tax year they relate to; and
• where the claim relates to a workplace pension, that the claimant received 20% tax relief automatically from their employer. 

Evidence needs to be provided for each tax year that a claim is made for. 

Further information

• Newsletter 172 — August 2025, GOV.UK
• Check the tax relief method of workplace pensions, says ICAEW