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Amend tax return for 2024/25

For higher and additional rate taxpayers who already filed a 2024/25 tax return but did not claim relief on pension contributions made via Relief at Source.

Online amendment available

You can amend your tax return online until 31 January 2027. After that, you'll need to send HMRC a letter by post.

Have these ready before you start

  • Your Government Gateway login details to view your original tax return
  • Net pension contributions in 2024/25 from your pension provider statement

How to amend your tax return online

This follows GOV.UK: Self Assessment corrections

  1. 1

    Sign in to your Government Gateway account

    Sign in to HMRC
  2. 2

    Open your Self Assessment account

    From Your tax account, select Self Assessment account.

  3. 3

    Open More Self Assessment details

    Select More Self Assessment details.

  4. 4

    Go to At a glance

    In the left-hand side menu, select At a glance.

  5. 5

    Select Tax return options

    From At a glance, select Tax return options.

  6. 6

    Open the return for 2024 to 2025

    Select 2024 to 2025 and open the return you want to amend.

  7. 7

    Add missing pension contributions

    Under Tax reliefs, open Paying into registered pension schemes and overseas pension schemes.

    In the form, look for the question usually labelled like this:

    Payments to registered pension schemes (also known as PPR) where basic rate tax relief will be claimed by your pension provider (called 'relief at source'). Enter the payments and basic rate tax:

    Enter your annual gross contributions. If your pension statement shows the amount you paid in, multiply that figure by 1.25 to get the gross amount.

    Example: if you paid £1,000 in net contributions, enter £1,250 as gross (gross = net × 1.25).

    Where to find net contributions (NEST example)

    If you use NEST, you can find your annual net total on the Contributions screen, as shown below.

    1Select the tax year that matches the return you are amending
    2Filter by “From your salary” only
    3Use this total as the net contribution amount
  8. 8

    File the amended return

    Review your answers on the summary screens, then submit the amended return when prompted.