Last updated: 14 October 2026
Is it too late to claim higher-rate tax relief on pension contributions?
Usually not. You can claim higher-rate (or additional-rate) relief on personal pension contributions for up to 4 tax years after the end of the tax year in which you paid them. On 14 October 2026, that covers 2022/23 to 2025/26, but the 2022/23 claim must reach HMRC by 5 April 2027. You claim through Self Assessment, by amending a return, or by writing to HMRC.
Who misses this relief
- Higher-rate taxpayers paying into personal pensions or SIPPs, where only 20% is added by the provider
- People who don’t file tax returns and assume relief is automatic
- Employees in relief-at-source workplace schemes, often group personal pensions
- Anyone whose income moved over £50,270 because of a bonus, a pay rise or rental income
How to claim for each year
| Situation | How to claim |
| You file Self Assessment | Amend the return within 12 months of the 31 January deadline. For older years, write to HMRC |
| You don’t file returns | Write to HMRC or call, with your gross contributions for each year |
| Income over £100,000 | Register for Self Assessment |
Include your pension provider’s annual statements showing the net contributions and tax relief added.
Example
Sarah earned £62,000 in each of 2022/23 to 2025/26 and paid £4,000 a year net (£5,000 gross) into a personal pension. Each year, £5,000 of her income moves from 40% to 20%, so she is owed £1,000 a year, or £4,000 in total.
What doesn’t need a claim
- Net pay schemes, where contributions come out of your salary before tax, give full relief automatically
- Salary sacrifice arrangements give relief through lower salary
Check the limits
Relief is limited to your relevant UK earnings and the £60,000 annual allowance (tapered for very high earners). The Child Benefit charge and Personal Allowance taper are worked out on income after gross pension contributions, so a backdated claim can reduce these too.
Mistakes with backdated pension relief
Higher-rate taxpayers often forget that only basic-rate relief is added to personal pension contributions automatically. The rest must be claimed through Self Assessment or by writing to HMRC. Claims can go back 4 tax years. Gather your pension statements showing the net contributions paid each year, gross them up by dividing by 0.8, and include the gross figure on your return. If you’re not in Self Assessment, write to HMRC with a list of contributions for each year. Don’t include employer contributions or salary sacrifice payments, which already receive full relief.
A further example
A higher-rate taxpayer paid £8,000 into a personal pension in each of the last 3 years. Each payment grossed up is £10,000, so she can claim an extra £2,000 a year, £6,000 in total.
Frequently asked questions
Will HMRC pay interest?
Repayment interest may be added, depending on the year.
Can I claim if I’ve since become a basic-rate taxpayer?
Yes, for years when you paid higher-rate tax.
Do I need a tax return to claim?
Not always. A letter to HMRC is often enough.
Can my accountant handle it?
Yes. We prepare claims for all open years.
Related: pension contributions and tax and NHS pension and higher-rate relief.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with backdated pension 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.
