Last updated: 14 October 2026
How do you claim higher-rate tax relief on a private pension if you have an NHS pension?
If you pay into a personal or private pension, your provider adds basic-rate relief of 20% automatically (“relief at source”). If your total taxable income, including your NHS pension, puts you in the 40% band (over £50,270 in 2026/27), you can claim an extra 20% relief on the part of your contributions that falls in that band. You claim it through a Self Assessment return, or by contacting HMRC if you don’t file returns. You can claim for the last 4 tax years.
Why the NHS pension matters
NHS pension income is taxed through PAYE using a tax code. Added to any salary, rental income or savings income, it can take you over the higher-rate threshold. HMRC won’t give you higher-rate relief on private pension contributions automatically. You need to claim it.
How the relief works
- You pay £8,000 into a personal pension, and the provider adds £2,000, making a gross contribution of £10,000
- Your basic-rate band is extended by £10,000, so £10,000 more of your income is taxed at 20% instead of 40%
- That gives you extra relief of up to £2,000
Example
Your income is £58,000, made up of an NHS pension and part-time work. That is £7,730 over the higher-rate threshold. With a gross contribution of £10,000, all £7,730 moves back into the basic-rate band. Your extra relief is 20% × £7,730 = £1,546.
How to claim
- If you don’t file a tax return: contact HMRC by phone or letter, or through your personal tax account, with the gross contributions paid. If your income is over £100,000, or you have other untaxed income, register for Self Assessment instead
2. If you file a tax return: enter the gross contributions in the pension section
3. HMRC may adjust your tax code to give the relief in future years
Claiming for earlier years
On 14 October 2026, you can claim back to 2022/23, but the 2022/23 claim must reach HMRC by 5 April 2027. Have your annual pension statements ready.
Check the limits
- Tax relief on personal contributions is limited to 100% of your relevant UK earnings. Pension income doesn’t count as earnings, so if your only income is an NHS pension, relief is capped at £3,600 gross a year
- The annual allowance of £60,000 covers both your NHS and private pensions. If you are still building up NHS benefits, check your total pension input
- If you have flexibly accessed a pension, the money purchase annual allowance of £10,000 may apply
Other relief you may be missing
- Gift Aid donations also extend the basic-rate band
- The High Income Child Benefit Charge is based on income after pension contributions, which can reduce it
- If your income is between £100,000 and £125,140, pension contributions can restore your Personal Allowance
Frequently asked questions
Do I need to register for Self Assessment just to claim pension relief?
Not always. If your income is under £100,000 and you have no other reason to file, you can usually contact HMRC directly.
Is the NHS Pension Scheme itself “relief at source”?
No. NHS pension contributions taken from NHS pay use the net pay arrangement, so full relief is given automatically.
How long does the refund take?
Usually a few weeks after HMRC processes the claim.
Can an accountant claim for me?
Yes. See personal tax refunds.
Related: Civil Service pension refunds.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with pension tax relief claims. See our tax refund accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
