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Claim missing pension tax relief for 2024/25

For higher and additional rate taxpayers who didn't file a 2024/25 tax return and need to claim relief on pension contributions made via Relief at Source.

Have these ready before you start

  • Your Government Gateway login details if you have one
  • Whether your pension is personal or through your employer
  • Your employer’s name, PAYE reference, and payroll ID
  • Your pension provider’s name
  • Your net pension contributions in 2024/25 from your pension provider statement
  • A pension statement or other evidence of your contributions
Tips
  • Keep your P60, P45 or recent payslips nearby — they show your employer name, PAYE reference and payroll ID.
  • Log in to your pension account before you start — you will need your contribution totals and a statement to upload or refer to.

How to complete the HMRC form

  1. 1

    Sign in to your Government Gateway account

    Sign in to HMRC

    No account yet? Create one first.

  2. 2

    Choose your tax years

    Select all the tax years you want to claim pension relief for. Select one year at a time to have better control over the process.

    What you'll see

    Which tax years are you claiming pension relief for?

    Tax years start on 6 April and end on 5 April of the following year. Select all that apply.

    2026 to 2027 (current tax year)
    2025 to 2026
    2024 to 2025
    2023 to 2024
    2022 to 2023
    Save and continueSave and come back later
  3. 3

    Confirm your tax rate

    HMRC will ask whether you were an intermediate or higher rate taxpayer for the tax year. You need to answer "Yes" to continue - the extra relief only applies if you paid tax above the basic rate.

    What you'll see

    Tax year 2024 to 2025

    Intermediate or a higher rate taxpayer for the 2024 to 2025 tax year

    You can use this service to claim personal pension tax relief for the 2024 to 2025 tax year, if you were either:

    • an intermediate or a higher rate taxpayer in Scotland
    • a higher rate taxpayer in England or Wales

    Read more about Income Tax rates on this guidance page (opens in new tab)

    Were you an intermediate or a higher rate taxpayer for the 2024 to 2025 tax year?

    Yes
    No, I was a basic rate taxpayer for the 2024 to 2025 tax yearYou can find out if you're eligible for tax relief on the next page.
    Save and continueSave and come back later
  4. 4

    Self Assessment question

    Since this guide is for people who didn't file a Self Assessment, select "No" here. If you did file a return, you'll need to use the amend Self Assessment guide instead.

    What you'll see

    Tax year 2024 to 2025

    Self Assessment for the 2024 to 2025 tax year

    If you were not required to submit a Self Assessment for the2024 to 2025 tax year, you can continue to claim personal pension tax relief through this form.

    If you are not sure if this is applicable to you or need more information, you can visit the Self Assessment tax returns guidance page (opens in new tab).

    Did you submit a Self Assessment for the 2024 to 2025 tax year?

    Yes
    No
    Save and continueSave and come back later
  5. 5

    Select your pension type

    Choose between "Employer or workplace pension" and "Personal pension". If you contribute to your company pension through your salary, select employer or workplace.

    What you'll see

    Pension 1 - Tax year 2024 to 2025

    What is the type of pension you are claiming tax relief on?

    You can add multiple pensions and of a different type in each tax year after you added the first one.

    Personal pensionA pension you set up by yourself.
    Employer or workplace pensionA pension set up by your employer.
    Save and continueSave and come back later
  6. 6

    Enter employer and pension details

    What you'll see

    Pension 1 - Tax year 2024 to 2025

    What is the name of your employer for this pension?

    Save and continueSave and come back later
    Enter your employer's name exactly as it appears on your payslip.
    What you'll see

    Pension 1 - Tax year 2024 to 2025

    What is the employer's PAYE reference number?

    This is a 3 digit tax office number, a forward slash, and a tax office employer reference, like 123/AB456. It may be called ‘Employer PAYE reference’ or ‘PAYE reference’.

    Save and continueSave and come back later
    What you'll see

    Pension 1 - Tax year 2024 to 2025

    What is your employee payroll ID?

    You can find this on your payslip, P60, personal tax account, or in the HMRC app.

    Save and continueSave and come back later
  7. 7

    Enter your contribution amount

    Enter the total net pension contributions for the tax year. This is the amount actually deducted from your pay - before any tax relief. You can find this on your annual pension statement. See the example below for how to find it.

    Where to find it — NEST example
    1Select the tax year you're claiming for
    2Filter by “From your salary” only
    3Use this total as the net contribution amount
    What you'll see

    Pension 1 - Tax year 2024 to 2025

    What was the total net contribution you made into this pension for the 2024 to 2025 tax year?

    This is the total net amount you have contributed into this pension, excluding your employer's contributions. You can find this amount on your payslip, on a letter from your employer or on a pension statement from your provider.

    £
    Save and continueSave and come back later
    Enter the net amount — this is what you actually paid in, excluding your employer's contributions.
  8. 8

    Review your calculated tax relief

    HMRC automatically calculates the gross amount and estimated tax relief based on your net contributions. The estimated relief shown is 20% of the gross amount. As a higher or additional rate taxpayer, you'll receive extra relief on top of this after HMRC reviews your claim.

    What you'll see

    Pension 1 - Tax year 2024 to 2025

    Gross amount and tax relief calculated

    Gross amount calculated
    Net contributions made
    Change
    Estimated total tax relief
    Save and continueSave and come back later
    What you'll see

    Check your answers for pension 1

    Type of pension
    Employer or workplace pension
    Change
    Name of employer
    Change
    Employer PAYE reference number
    Change
    Employee payroll ID
    Change
    Net contribution
    Change

    Gross amount and tax relief calculated

    Gross amount calculated
    Estimated tax relief
    Save and continueSave and come back later
    Review all your pension details. You can change any field before continuing.
  9. 9

    Upload evidence

    Upload proof of your pension contributions - you should be able to download the statements from your pension provider.

    What you'll see

    File 1

    Upload evidence of your pension contributions for the 2024 to 2025 tax year

    Documents we accept as evidence:

    • a letter or statement headed by your pension provider
    • a payslip or a letter headed by your employer

    These documents must show:

    • your full name
    • the pension contributions you paid and the tax year they relate to (the tax years shown must be the years you are claiming tax relief on)
    • if you received 20% tax relief at source from your employer (only for employer or workplace pension)

    Upload a file

    We accept JPEG, JPG or PDF files up to 25MB. You can upload another file on the next page.

    Choose fileNo file chosen
    Upload fileSave and come back later
  10. 10

    Review and submit

    HMRC will show a final summary of everything you've entered, including your personal details and all pension claims. Double-check every field, then submit. You'll receive a confirmation with a reference number.

    What you'll see

    Check your answers

    Personal details

    Name
    Date of birth
    National Insurance number
    Correct personal details
    Yes
    Change
    New claim or change an existing claim
    Make a new pension tax relief claim
    Change
    Tax year you are telling us about
    2024 to 2025
    Change
    Intermediate or a higher rate taxpayer
    Yes
    Change

    Claiming pension tax relief for the 2024 to 2025 tax year

    Self Assessment for the 2024 to 2025 tax year
    No
    Change
    What you'll see

    Form submitted

    Your reference is

    We sent a confirmation email to with your submission reference. For security reasons, the email will not include a copy of your answers.

    What happens next

    We aim to review your submission within 28 working days.

    We will contact you if we need any further details.

    If applicable, you will receive a letter with all the relevant calculations for the changes you made to your tax relief claim.

What happens next

HMRC writes to you with the outcome

If your claim is successful, they’ll send you a letter. If you’re owed money back, they may send you a cheque.

Back to claim options