1. Ask one precise question about the scheme
Ask payroll or the provider: “Are my employee contributions made through net pay, relief at source, or salary sacrifice?” A scheme's brand or the fact it appears on a payslip does not answer that question. Some employers also use different arrangements for regular contributions and one-off payments.
Under relief at source, your payslip typically shows your own payment, while the provider separately adds basic-rate relief. Under net pay, the contribution is taken before Income Tax. Check the provider statement as well as the payslip. Workplace pensions: what appears on your payslip
Keep employer contributions in a separate column. An amount the employer pays is not automatically your personal relief-at-source contribution. If there are several pensions, classify each one independently rather than assuming they all follow the workplace method.
2. Convert cash to gross correctly
For a relief-at-source contribution receiving 20% basic-rate relief, cash paid is 80% of gross. Divide your payment by 0.8 to find gross. The provider top-up is the difference.
A £400 cash contribution therefore becomes £500 gross: £400 from you and £100 basic-rate relief. The £100 is 20% of £500, but 25% of the cash you paid. This is why multiplying £400 by 20% gives the wrong provider top-up.
Maintain a small reconciliation with columns for payment date, cash, top-up, gross and tax year. Include one-off contributions and payments into other relief-at-source schemes. Do not include a net-pay contribution again just because your annual pension statement shows it alongside relief-at-source payments.
3. Calculate the extra relief on the part that qualifies
The examples below show how the additional claim changes when all or only part of a contribution is matched by higher-rate income, followed by a Scottish 42% example.
Example 1: all £5,000 gross qualifies for higher-rate relief
Worked example
Assume an employee in England, Wales or Northern Ireland in 2026/27, sufficient earnings and allowance capacity, and at least £5,000 of income otherwise taxed at 40%. They pay £4,000 cash to a relief-at-source pension. The provider adds £1,000, so the pension receives £5,000 gross.
Additional relief at 20% of £5,000 is £1,000. Once that relief is obtained, the net cash cost is £4,000 minus £1,000 = £3,000 for £5,000 in the pension. The additional £1,000 does not automatically appear as another provider top-up; it is delivered through the tax process.
Example 2: only part of the contribution meets higher-rate income
Worked example
Assume the same country group and year, salary of £52,270, a standard allowance, no other income and no other pension deductions. Only £2,000 sits above the £50,270 higher-rate threshold. The person still pays £4,000 cash and receives £5,000 gross in the pension.
The extra higher-rate relief is £2,000 × 20% = £400, not £1,000. The other £3,000 of the contribution has basic-rate relief but no additional 40%-rate relief on these assumptions. The resulting cash cost is £3,600. Applying your highest rate to every pound without checking how much income was taxed there can overstate the claim.
Example 3: Scottish 42% income
Worked example
Assume a Scottish taxpayer in 2026/27 has at least £1,000 of income otherwise taxed at 42%, with sufficient contribution-relief capacity. A £800 relief-at-source payment becomes £1,000 gross after the provider's £200. Additional relief of £220 gives a £580 eventual cash cost. This is a rate-specific illustration; Scottish contributions spanning several bands need separate slices. HMRC: additional relief rates
4. Choose the claim route using the current official instructions
If you complete Self Assessment, HMRC says to claim through the return, including current and previous years. Its online pension-relief service is described as a way to claim through your tax code for the current tax year. Do not assume an old article's description of phone or online claims still matches today's service. Claim tax relief on private pension payments
Follow the field labels exactly. HMRC's online service asks for the net amount paid, whereas the Self Assessment relief-at-source pension box uses a gross figure. Keep both in your reconciliation. If the service asks for £4,000 net, entering £5,000 gross is not a harmless alternative.
For a tax return, use the notes for the tax year being filed. They expressly explain grossing up the relief-at-source payment, including one-off payments. 2025/26 return notes
5. Assemble evidence and check the result
Gather your provider statement, contribution breakdown and the relevant payslips before beginning. The online service lists the information and proof required and describes a review within 28 working days. That is a review timeframe, not a guarantee that cash will arrive on day 28.
After processing, compare the notice or tax calculation with your own net/gross schedule. Check that every scheme was included once. If you change a claim, HMRC says to include the pensions already supplied as well as the new information, because the revised claim replaces that year's previous claim.
The pension calculator can illustrate contribution economics. The adjusted-net-income calculator helps explore the separate threshold effects. Neither submits a claim or confirms that your provider operates relief at source.
Common questions
Is relief at source only for SIPPs?
No. Personal pensions and some workplace schemes use it. Check the actual arrangement rather than the pension's marketing name.
Does extra relief always equal another 20%?
No. It depends on rates actually applying to the relevant income. Scottish rates differ, and contributions can cross bands.
Can I contribute any amount to remove tax?
No. Personal tax-relief limits and the pension annual allowance are separate checks; employer contributions and defined-benefit growth can matter to the latter. The standard annual allowance is £60,000, but it can be lower. Annual allowance rules
Sources
Primary references checked 24 October 2026.