Self Assessment: Pensions - Advice Sought

[fergus]

I have a couple of questions for those with Self Assessment experience relating to SIPP pension contributions:

1) assuming my pension contributions for the most recent tax year have gone over my allowance, where do I indicate that I am using up some of the previous 3 years worth of allowances?

2) if I contribute to a SIPP outside of my employers scheme, how/where do I claim the additional tax relief on this (i.e. which specific section of the SA form do I use for this)?
2.1) would I enter the amount I contribute to the SIPP, or this amount with the basic rate relief added (i.e. net or gross)?

Many thanks in advance.

[cslwannabe]

Hmm just been looking at where to declare a SIPP payment on my return - it's not obvious to me! I've put it where I think but who knows if it's right...

[sidicks]

A similar question was asked fairly recently for personal contributions and I think the conclusion was that you don't need to include it on your tax return at all!

[Eric Mc]

It depends on whether full tax relief has already been given. Many pension contributions handled through payroll receive full tax relief at both basic and higher rates through the payroll.

The problem is if that doesn't happen. If it doesn't, a separate request must be made to HMRC for the Higher Rate tax relief that the pension contribution should attract. The simplest way to do this is through self assessment - although HNMRC can do it by adjusting tax codes, if they are made aware of the amount of contribution that the taxpayer wants to claim relief on.

It's all very confusing and messy and something HMRC has never really got completely to grips with, despite 20 years of trying.