Date posted: 1st Oct 2025
From 1 September 2025, HMRC has introduced new evidence requirements for non-self-assessment taxpayers claiming pension tax relief.
All claims must now be made either online or by letter, and telephone requests will no longer be accepted. These changes are designed to ensure that all claims are properly supported and that tax relief is granted only where appropriate.
Who Can Claim Tax Relief?
- Higher or additional rate taxpayers who pay into a personal or workplace pension scheme.
- Intermediate rate taxpayers in Scotland with relevant pension contributions.
- Basic rate taxpayers who pay into a workplace pension scheme and tax relief is not given by the employer.
- Those who pay a lump sum into a pension but not under a net pay scheme or via salary sacrifice.
Taxpayers who file a self assessment return should continue to claim pension tax relief through their tax return.
What Evidence Is Required?
When making a claim, supporting evidence for each tax year is needed in the form of:
- A letter or statement from your pension provider, or
- A payslip from your employer.
Each piece of evidence must include:
- Your full name and national insurance number.
- Details of pension contributions and the relevant tax year.
- Confirmation, for workplace pensions, that 20% tax relief was automatically added by your employer (if applicable).
How To Claim
- Submit claims online using HMRC’s service or by letter.
- Claims must include the required supporting documents for every tax year.
If you have missed out on making a claim, you can still claim for some earlier years, as long as your claim is made within four years of the end of the tax year. So claims for the tax year to 5 April 2022 are still able to be made by 5 April 2026.
For assistance or questions about making a claim, contact our team.
