To use the new online form, the taxpayer: 

• must have paid into either:
• a personal pension scheme; or
• a workplace pension scheme other than under a net pay arrangement. Under a net pay arrangement, the employer deducts the employee’s pension contributions from their earnings before they are taxed;
• must have paid income tax at a rate higher than the basic rate (20%), for example at the higher rate of 40% for taxpayers in England, Wales and Northern Ireland; and
• must not be in self assessment. If they are in self assessment, they should make the claim in their tax return.

In these circumstances, relief for tax paid at the basic rate is normally claimed by the pension scheme and added to the pension savings (referred to as ‘relief at source’). The taxpayer may claim relief for the tax paid in excess of the basic rate, either by using the new online form or by post. 

HMRC’s guidance sets out the information needed to make a claim online. This includes proof from the pension provider of the payments made. After the claim has been made, HMRC will review the claim and respond within 28 working days. 

Agents are unable to use the online form and must make claims for clients by post.

Further information

HMRC’s guidance:

• Claim tax relief on your private pension payments
• Tax on your private pension contributions