Relief-at-source gross contribution
Gross contribution = net payment ÷ 0.8The provider is assumed to add basic-rate relief equal to 20% of the gross contribution.
Pension Tax-Relief Reclaim · Methodology
How the calculation works
Identify how a UK pension contribution received Income Tax relief, estimate any additional relief that may remain claimable and point to the relevant HMRC process.
Return to calculatorIncluded
- Relief at source, net pay, salary sacrifice and no-automatic-relief diagnostics
- England, Wales, Northern Ireland and Scottish non-savings Income Tax bands
- Tax years 2022/23 to 2026/27
- Personal Allowance taper restoration
- Net-to-gross conversion for relief-at-source payments
- A current-year versus earlier-year and Self Assessment claim route
- HMRC's evidence checklist and general four-year claim deadlines
Outside this method
- A completed tax return or binding HMRC calculation
- Savings, dividend and foreign income interactions
- Gift Aid and other deductions from adjusted net income
- Marriage Allowance and Blind Person's Allowance
- Relevant UK earnings verification
- Annual allowance tapering, carry-forward, defined-benefit accrual and the money purchase annual allowance
- Scheme-registration and contribution-eligibility checks
Calculation
Core formulas
Full modelled Income Tax relief
Relief = tax(non-savings income) − tax(non-savings income − gross contribution)This marginal calculation captures the selected year's bands and any Personal Allowance restored by the contribution.
Additional relief at source
Possible claim = max(0, full modelled relief − 20% provider relief)Relief already added to the pension is removed so it is not counted twice.
No-automatic-relief claim
Possible claim = full modelled Income Tax reliefWhere no relief was delivered, the estimate shows the full income-tax effect, subject to scheme and contribution eligibility.
Effective cash cost
Net amount paid − possible additional claimFor relief at source, the provider's relief is already inside the pension rather than returned as cash.
Timing convention
When cash flows occur
Each calculation applies the bands for one selected tax year. The contribution is treated as made wholly in that year. The deadline table uses the general four-year Income Tax claim limit measured from the end of the relevant tax year; it does not extend the ordinary Self Assessment amendment window.
Limitations
What the result cannot establish
- The equivalent-deduction method is an income-tax estimate and cannot reproduce a full tax computation where other income, allowances and reliefs interact.
- A provider statement may describe payments as net or gross differently from a payslip; the user must choose the matching basis.
- Salary sacrifice and net pay normally deliver relief automatically, but payroll errors and unusual arrangements require scheme-specific evidence.
- A contribution above £60,000 or the entered income is flagged, but the available annual allowance and relevant earnings are not calculated.
- HMRC may adjust a current tax code rather than issue an immediate refund, and its verified amount governs.
Reference tests
Numerical checks
| Case | Inputs | Expected result |
|---|---|---|
| Relief-at-source higher-rate contribution | England; £60,270 income; £12,000 net contribution | £15,000 gross contribution, £3,000 provider relief and £2,000 estimated additional relief |
| Basic-rate contribution | England; £40,000 income; £8,000 net relief-at-source payment | £10,000 gross contribution and £0 additional claim |
| Personal Allowance taper | England; £120,000 income; £16,000 net relief-at-source payment | £20,000 gross contribution and an estimate reflecting restored Personal Allowance |
| Net pay diagnostic | Any region; net pay selected | £0 separate additional claim because Income Tax relief is normally delivered through payroll |
| Scottish intermediate rate | Scotland 2026/27; contribution fully supported by 21% income | 1% additional relief on the supported gross contribution |
Evidence