Unclaimed annual pension allowance

[R33FAL]

How do you go about claiming unused pension allowance from previous tax years when you complete your tax assessment?

Secondly, are contributions to a company pension scheme always captured when it comes to P60 statement? E.g. if one makes a bonus sacrifice whereby the money from an annual bonus goes into your company pension, is that automatically captured for tax relief, even if you are a higher rate tax payer with no personal allowance i.e. capped at £10k allowance for pension contributions?

Edited by R33FAL on Wednesday 27th December 23:16

[oyster]

R33FAL said:

How do you go about claiming unused pension allowance from previous tax years when you complete your tax assessment?

You don't need to. You only need to declare if your pension contributions in a tax year exceed the allowance (including previous years unused).

R33FAL said:

Secondly, are contributions to a company pension scheme always captured when it comes to P60 statement? E.g. if one makes a bonus sacrifice whereby the money from an annual bonus goes into your company pension, is that automatically captured for tax relief, even if you are a higher rate tax payer with no personal allowance i.e. capped at £10k allowance for pension contributions?
Do you mean additional rate rather than higher rate (i.e. income above £150k)?
In any case a company pension scheme contribution by sacrifice won't appear on a P60 - it provides relief to take your taxable income to a lower level.

Edited by R33FAL on Wednesday 27th December 23:16