Tax relief on pension contributions to registered UK pension schemes may be operated in different ways depending on the scheme itself.

• Some workplace pension schemes provide income tax and National Insurance relief automatically through payroll;

• Some personal pensions operate under ‘Relief at Source’, where taxpayers may need to claim additional higher-rate or additional rate tax relief from HMRC;

• Contributions to certain overseas pension schemes may also qualify for UK tax relief in very specific circumstances.

If you are a PAYE taxpayer who does not normally complete a Self Assessment Tax Return, you may need to contact HMRC to ensure your PAYE code reflects pension contributions where appropriate, or to make claims for earlier tax years.