Pension Contributions on Your Tax Return: Which Box, and What Figure?
The Self Assessment wording, "payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider", trips up most higher-rate taxpayers. Here is which box to use, why the figure is the gross amount, and how the box turns into a refund.
Personal pension and SIPP contributions under relief at source go in box 1 of the pension section of your tax return, as the gross figure: what you paid plus the 20% your provider added 12. Pay £8,000 and enter £10,000. HMRC extends your basic-rate band by £10,000, which gives a 40% taxpayer another £2,000 of relief. Workplace contributions taken from pay before tax (net pay or salary sacrifice) go nowhere: the relief is already in your P60 figure.
- Box 1: relief at source contributions, gross (net paid × 1.25). 2
- Box 2: retirement annuity contracts where the provider does not claim basic-rate relief (older policies).
- Box 3: payments to your employer's scheme that were not taken from your pay before tax. HMRC's notes say this is unusual.
- Box 4: eligible overseas pension schemes not deducted from pay.
- Never enter employer contributions, salary sacrifice or net pay deductions. 1
- 2026/27 online return deadline: 31 January 2028 2.
Need more than pensions? Get all 7 tax packs in the Tax Pack Library — £9.99
Which pension box should you use?
On the online return the pension questions sit under tax reliefs ("paying into registered pension schemes and overseas pension schemes"); on the paper SA100 they are on the tax reliefs page. The box depends on how your contributions received tax relief, not on the type of job you have.
| Personal pension or SIPP where the provider adds 20% | Box 1 (gross) |
| Workplace scheme run as relief at source (e.g. NEST, many group personal pensions) | Box 1 (gross) |
| Old retirement annuity contract, paid gross with no top-up | Box 2 |
| Employer net pay scheme paid from your take-home pay instead of through payroll | Box 3 |
| Contributions deducted through payroll before tax (net pay) | Nothing |
| Salary sacrifice and employer contributions | Nothing |
If you are unsure which kind your workplace scheme is, look at your payslip: if pension is deducted before tax is worked out, it is net pay; if your pension statement shows a "tax relief" or "government top-up" line, it is relief at source. 1
Worked example: what box 1 does to your tax bill
Mark earns £70,000 in England and pays £8,000 into a SIPP during 2026/27. His provider claims £2,000 of basic-rate relief, so £10,000 lands in the pension. He enters £10,000 in box 1.
| Normal higher-rate threshold | £50,270 |
| Basic-rate band extended by the gross contribution | +£10,000 |
| New point where 40% starts | £60,270 |
| Income moved from 40% to 20% | £10,000 |
| Extra relief from HMRC (20% of £10,000) | £2,000 |
| Real cost of £10,000 in the pension | £6,000 |
Mark's PAYE already took 40% on the top slice, so the £2,000 comes back as a refund or reduces what he owes on the return. Enter £8,000 by mistake and he loses £400 of relief; tick nothing and he loses the full £2,000. 2
What about Scottish and 45% taxpayers?
The same box 1 entry works for every rate. HMRC extends the bands, so an additional-rate (45%) taxpayer gets 25% on top of the provider's 20%, and Scottish taxpayers get relief at their own rates: an extra 1% at the 21% intermediate rate, 22% at the 42% higher rate, 25% at the 45% advanced rate and 28% at the 48% top rate. Starter-rate taxpayers (19%) keep the full 20% top-up. 14
Missed it on an earlier return?
You can amend a return online for 12 months after its filing deadline: the 2024/25 return can be amended until 31 January 2027 3. For older years, write to HMRC with the contribution details; claims for overpaid tax go back four years, so 2022/23 is still open until 5 April 2027. If you do not file Self Assessment at all, you can ask HMRC to give the relief through your tax code instead, which the higher-rate relief guide explains.
Frequently asked questions
Which box do I put my pension contributions in on my tax return?
Relief-at-source contributions (most personal pensions, SIPPs and some workplace schemes) go in box 1, 'payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider'.
Do I enter the gross or net pension contribution?
Gross: what you paid plus the 20% basic-rate relief your provider added. If you paid £8,000, enter £10,000.
Do I put workplace pension contributions on my tax return?
Not if they were deducted from your pay before tax (net pay) or made by salary sacrifice. Your P60 pay is already after those deductions. Relief-at-source workplace schemes do go in box 1.
How does box 1 give me higher-rate relief?
HMRC extends your basic-rate band by the gross contribution, so that much income is taxed at 20% instead of 40%. On £10,000 gross that is £2,000 back for a higher-rate taxpayer.
Can I claim higher-rate pension relief for previous years?
Yes. Amend the return online within 12 months of its filing deadline, or write to HMRC for older years. Claims go back four tax years, so 2022/23 is open until 5 April 2027.
Should I enter employer pension contributions?
No. Employer contributions are not your income and get no personal tax relief on your return.
Sources & references
- Pension tax relief — GOV.UK
- Self Assessment tax returns — GOV.UK
- Self Assessment tax returns: corrections — GOV.UK
- Scottish Income Tax — GOV.UK
Every headline figure above is checked against the official GOV.UK / HMRC guidance listed here for the 2026/27 tax year. Links open on GOV.UK.
Disclaimer: General information for the 2026/27 return, not tax advice. Box wording is from HMRC's Self Assessment return; check the current notes before filing.