Tell the accountant whether contributions used relief at source, net pay or salary sacrifice. The tax and adjusted-net-income treatment differs. Do not subtract a contribution twice or assume a payment made after the tax-year end can simply be backdated.
Identify the contribution method
Gather pension statements and relevant payslips. Explain whether contributions came from pay, were paid personally or involved salary sacrifice. Different tax-relief methods mean the same-looking payment should not automatically be entered in the same place.
HMRC’s guidance explains the treatment of relief-at-source contributions and claims for additional relief. Avoid claiming relief twice where it has already been given through another mechanism.
Explain the wider income picture
Adjusted net income can matter for the Personal Allowance and other income-related rules. The accountant needs the relevant income and contribution details, not only your headline salary.
Timing is important. Identify the date contributions were paid and the tax year concerned. Do not assume a payment made now can retrospectively fix the previous year’s position.
Get advice before making a large payment
Tax treatment, contribution limits and the suitability of a pension decision need their own review. A tax-return article is not a recommendation to invest or transfer money.
Example: a personal contribution statement
If you made a payment personally, provide the statement showing the contribution and any tax relief added by the provider. Do not enter the same contribution again as though it were a separate payroll deduction.
Can I claim additional relief automatically?
The answer depends on the contribution method, income and relevant limits. Basic-rate relief already added by a provider does not settle every higher-rate claim, but it must be accounted for to avoid duplication.
Can I backdate a contribution by changing the description?
No. Give the accountant the actual payment dates. Ask about the rules before making decisions; allowances or carry-forward concepts do not mean a new payment can simply be described as paid in an earlier tax year.
Next step: Send TaxSimba the pension documents and explain what you want checked. The accountant can review the tax-return treatment within the agreed scope and identify where separate specialist advice is needed.
What grossing up looks like
Illustration: an £800 personal contribution under relief at source normally becomes £1,000 after the provider adds £200 basic-rate relief. Give the accountant both figures and the scheme method. Do not treat £1,000 as the cash payment and gross it up again. Net-pay contributions and salary sacrifice work differently; do not apply this example to them.
Check the home nation used for your tax calculation
Tell the accountant whether you live in England, Scotland, Wales or Northern Ireland, and about any moves during the tax year. Scottish rates differ for wages, pensions and most other taxable income; savings and dividends use UK rules. Welsh rates are set separately. Use the rules for the relevant year and your actual taxpayer status.
See Scottish Income Tax and Welsh Income Tax. These differences do not make a London address or an England-only earnings example appropriate for everyone.
Identify the pension method from the evidence
Illustrative preparation example.
A payslip and a private pension statement describe contributions differently. Label which amounts are relief at source, net pay or salary sacrifice before supplying a total. Adding every displayed figure can deduct the same contribution twice.
Check: What method applies to each payment, and which figure belongs in the tax calculation?
| Check | Practical action |
|---|---|
| How was the contribution made? | Identify relief at source, net pay, salary sacrifice or another arrangement. |
| Which tax year received the payment? | Use actual payment dates and provider evidence. |
| Has relief already been given elsewhere? | Reconcile payroll and provider records before entering a claim. |
Can a payment made now be backdated to last year?
Do not relabel the date. Carry-forward concepts do not make a new contribution a payment in an earlier tax year.
Does basic-rate relief mean no further action is ever needed?
Not necessarily. Additional relief can depend on the method and tax position. Have the evidence checked without duplicating relief already given.
Download a checklist for this guide
- Collect provider statements and payslips.
- Identify the contribution and relief method.
- Record net, relief and gross amounts correctly.
- Allocate payments to the actual tax year.
- Flag limits or large contributions for a separate review.