1. Identify the pension method before entering a figure
For the return covering 6 April 2025 to 5 April 2026, collect pension statements and payslips showing how each contribution was treated. A bank payment alone may not establish the relief method.
- Relief at source: the provider normally adds basic-rate relief. A net £8,000 payment becomes £10,000 gross. Further relief may need claiming if income was taxed above the basic rate.
- Net pay: employee contributions are deducted before Income Tax is calculated. Do not claim the same amount again as a relief-at-source payment.
- Salary sacrifice: an effective arrangement results in an employer contribution. It is not another personal contribution to enter in that box.
Check the provider and payroll records if the method is unclear. Scottish rates can change additional relief; do not apply an English higher-rate calculation automatically.
2. Build a short reconciliation for your adviser
List each scheme, the payment dates, your net payments, provider relief and gross total. Separate employee and employer amounts. Include corrections, refunds and any one-off payments rather than assuming the monthly deduction multiplied by twelve is right.
Keep a second list for donations: charity, date, amount, valid Gift Aid declaration and any amount already included in a tax-code claim. Separate Payroll Giving and other non-qualifying payments. Providing the same contribution in both a payroll summary and a pension statement can cause double counting unless the records are reconciled.
3. Check Gift Aid eligibility and personal relief
Gift Aid normally allows the charity to reclaim 25p for each £1 donated. The donor must have paid enough UK Income Tax or Capital Gains Tax to cover the charities’ reclaim for the year. A declaration does not remove that requirement.
A qualifying £800 donation is £1,000 gross. For a donor whose whole gross donation attracts 40% relief, the additional personal relief is £200, beyond the charity’s £200 reclaim. This illustration assumes sufficient tax and qualifying donations; it is not the result for every donor.
4. Calculate adjusted net income from the whole picture
Salary alone is insufficient: include taxable benefits, interest, dividends, rental profit and other relevant income, then apply the statutory adjustments. Qualifying relief-at-source pensions and Gift Aid are deducted at their gross amounts for this calculation.
Illustration: £110,000 of relevant income before these deductions, less a £10,000 gross qualifying personal pension contribution, gives £100,000 adjusted net income, assuming no other adjustments. Do not deduct a net-pay contribution again where it is already reflected in the income figure. This calculation is separate from the pension annual-allowance test.
Adjusted net income matters for personal allowance withdrawal and the High Income Child Benefit Charge. Ask for a full calculation where bonuses, property or overseas income complicate the result.
5. Review pension limits separately from the relief claim
The annual allowance is normally £60,000, but tapering or the money purchase annual allowance can reduce it. Employer funding and defined-benefit growth can count as well as personal contributions. Unused allowance from the previous three tax years may be available subject to the rules.
That does not make every contribution eligible for personal tax relief: relevant UK earnings and other conditions are a separate test. Pension carry forward does not backdate a new contribution. Obtain scheme input figures before assuming there is no annual-allowance charge.
6. Separate return preparation from current-year planning
A pension payment made now normally belongs to 2026/27, not the completed 2025/26 year. Gift Aid has a separate carry-back facility for qualifying donations made before the return is submitted, subject to its conditions and filing deadline. Take advice before filing if you want to use it; do not assume a later amendment can create the election.
The normal online filing and payment deadline for 2025/26 is 31 January 2027. Check any specific HMRC notice and allow time to resolve scheme or donation discrepancies.
7. Agree a return review or a planning scope
For a completed-year return, send the reconciled pension and donation schedules with your income records. For current-year planning, provide projected income and scheme input information too. These are different exercises and may need separate scopes.
UA Tax provides personal tax return services from £400 and higher-earner tax advice in London and across the UK. Get in touch with your income sources and deadline so we can agree the work and fee. We advise on tax; pension products and investment suitability require an appropriately authorised adviser.
For advice on your own circumstances, see our personal tax return preparation service and agree the scope before acting.
Official sources and further reading
These primary sources support the framework above. Check the current version before acting because tax law and HMRC guidance can change.