How to Claim Higher-Rate Pension Tax Relief in 2026/27

Written and reviewed by James Whitfield. Last updated: August 2026 (2026/27 tax year).

Millions of higher-rate and additional-rate taxpayers leave pension tax relief unclaimed every year. The reason is simple: on a relief-at-source pension, HMRC adds the basic 20% automatically, but the extra 20% (for 40% taxpayers) or 25% (for 45% taxpayers) is not paid unless you ask for it. This guide walks through exactly how to claim it in 2026/27, how to backdate up to four years, and what a £5,000 contribution actually gets you back.

Why the extra relief is not automatic

Most SIPPs, personal pensions and many workplace schemes use relief at source. You contribute from money you have already paid tax on, and your provider reclaims 20% basic-rate relief from HMRC and adds it to your pot. Pay in £80 and it becomes £100. That top-up is automatic and needs no action from you.

The problem is that the top-up is always 20%, regardless of your tax rate. If you pay 40% tax on part of your income, you are entitled to 40% relief — but the extra 20% sits with HMRC until you claim it. HMRC has no way of knowing how much you contributed to a relief-at-source pension, so the onus is on you. A 40% taxpayer who never claims is throwing away £20 of relief for every £100 that lands in their pension.

In 2026/27 the higher rate of 40% applies to income between £50,270 and £125,140 (England, Wales and Northern Ireland), and the additional rate of 45% applies above £125,140. Only contributions set against income taxed at those rates attract the extra relief.

Method 1: Claim through Self Assessment

This is the main route, and the only one available if you already file a tax return. When you complete your 2026/27 return, go to the "Tax reliefs" section and enter your gross pension contributions — the total that reached your pension including the provider's 20% top-up, not the net amount you paid. Your annual pension statement shows this figure.

1. Find your gross contribution total on your provider's yearly statement.
2. Enter it under payments to registered pension schemes (relief at source).
3. HMRC extends your basic-rate band by that amount, so less of your income is taxed at 40% or 45%.
4. The relief comes back as a reduced tax bill or a refund.

The online filing deadline for 2026/27 is 31 January 2028. File earlier and any refund is paid sooner.

Method 2: Claim by contacting HMRC (no tax return)

If you do not complete Self Assessment, you do not have to register just to claim. You can tell HMRC about your contributions directly and they will adjust your position:

• Online: through your Personal Tax Account on GOV.UK.
• By phone: call HMRC on 0300 200 3300 with your gross contribution figures.
• By letter: write to Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS, stating the tax year and gross contributions.

For the current year, HMRC usually gives the relief by adjusting your PAYE tax code, so it arrives through your monthly payslip. For past years, they issue a refund. If your contributions are large or vary each year, HMRC may ask you to complete Self Assessment instead.

Backdating: claim up to four years back

Missed relief in earlier years is not lost. You can claim for the four most recent tax years. In 2026/27 that means you can still claim for:

The deadline for any year is four years after the end of that tax year. For past years you generally claim by writing to HMRC with the gross contribution figures for each year — dig out the annual statements before the earliest window closes.

Worked example: a £5,000 contribution for a 40% taxpayer

Priya earns £70,000 and pays £4,000 into her SIPP during 2026/27. Here is what happens:

The £1,000 comes back as a lower tax bill or a refund once she reports the £5,000 gross figure. A 45% additional-rate taxpayer making the same contribution would reclaim £1,250 (25% × £5,000), cutting the net cost to £2,750. This assumes enough income is taxed at the higher rate to absorb the full contribution; if only part sits in the 40% band, HMRC gives 40% on that part and 20% on the rest.

When there is nothing to claim: net pay and salary sacrifice

Not every scheme needs a claim. It depends entirely on how your contributions are collected:

• Net pay arrangement: contributions come out of your pay before income tax is worked out, so you get full 40% or 45% relief straight away through payroll. There is nothing to reclaim. Check your payslip — if the pension deduction lowers your taxable pay, it is net pay.
• Salary sacrifice: you give up salary in exchange for an employer pension contribution, so you never pay tax or National Insurance on it in the first place. Full relief is automatic, plus you save employee NI on top.
• Relief at source: the only method where higher-rate taxpayers must actively claim the extra relief.

If you are unsure which applies, ask your payroll or pension provider whether the scheme operates "relief at source" or "net pay". The answer decides whether you need to do anything at all. For a fuller comparison, see our net pay arrangement guide.

Frequently asked questions