New Rules for Claiming Personal Pension Tax Relief

What’s Changed?

From 1 September 2025, HMRC introduced new rules for claiming higher or additional rate tax relief on personal pension contributions.

Previously, taxpayers could make these claims without providing extra paperwork. Now, evidence must be supplied to support the claim. At the same time, HMRC has stopped accepting claims by phone — they must now be made online or by letter.

👉 Note: If you file a Self Assessment tax return, you must claim relief through your return, not via this process.

Who Can Claim?

You may be eligible to claim pension tax relief if:

• You pay tax at a rate higher than the basic rate (higher or additional rate, or Scotland’s intermediate rate and above).

• You contribute to a pension scheme where only basic rate tax relief is applied.

• You are a basic rate taxpayer paying into a workplace pension where your employer does not claim tax relief.

• You make lump-sum payments into a personal or workplace pension that is not a net pay arrangement (i.e., contributions aren’t taken from gross pay).

Information You’ll Need

When making a claim, you must have the following details ready:

• National Insurance number.

• Type of pension scheme.

• Pension provider’s name.

• Net pension contributions for each tax year you’re claiming relief.

• Payroll number or reference (if applicable).

Evidence Required

From September 2025, you must now provide supporting evidence for each tax year you claim. This could include:

• A statement or letter from your pension provider.

• A payslip from your employer.

The evidence must clearly show:

• Your full name.

• Pension contributions paid in the relevant tax year.

• For workplace pensions, proof that basic rate relief (20%) was given automatically.

How to Make a Claim

HMRC encourages taxpayers to claim online through the Gov.uk portal.

If you cannot claim online, or if your agent is submitting on your behalf, you can make a claim by letter, ensuring all the required information and evidence is included.

Processing Time

HMRC aims to respond within 28 working days.

Amending a Claim

• If the claim was submitted online, it can also be amended online (e.g., to add another pension).

• If the claim was made by letter, you must send another letter with the updated details.

In summary: If you’re claiming personal pension tax relief after September 2025, you’ll need to provide evidence to HMRC. Make sure you keep records from your pension provider or employer, and always submit your claim online or by letter — phone claims are no longer accepted.

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