PENSION TAX RELIEF · 2026/27

Pension Tax Relief Calculator

What does HMRC owe you? Pay into a SIPP or personal pension and the taxman tops it up, but higher-rate relief isn't automatic. See how much you can claim back for 2026/27.

Reviewed for the 2026/27 tax year · last updated 11 July 2026 · figures from gov.uk & HMRC

Assumes a relief-at-source personal pension or SIPP (the provider adds 20% automatically). Rates are for England, Wales & NI, Scottish relief works on different bands and isn't modelled here yet.
HMRC owes you back:
£1,200
40%
Effective relief, every £1 in your pension costs you 60p.

How pension tax relief works

With a relief-at-source pension, you pay in from taxed money and the provider adds 20% basic-rate relief automatically so £80 becomes £100 in your pension. That's the full relief for a basic-rate taxpayer.

If you pay 40% tax you can claim back another 20% of the gross contribution; at 45%, another 25%. And between £100,000 and £125,140 the contribution also restores your personal allowance, pushing effective relief to about 60%. This extra relief is not automatic, you claim it via Self Assessment or by contacting HMRC, and you can usually backdate up to four years.

Sources: gov.uk & HMRC (income tax & pension tax relief, 2026/27). Illustrative; assumes a standard tax code, salary as your only income, and that the contribution is within the £60,000 annual allowance.

Worked examples (2026/27)

Say you pay £4,800 a year into a SIPP from your bank account. The provider adds 20% at source, so £6,000 lands in your pension. What happens next depends on your tax rate.

Basic-rate taxpayer, earning £40,000. The 20% added at source is the full relief. Your £6,000 pot cost you £4,800, and there is nothing to claim back.
Higher-rate taxpayer, earning £60,000. You can reclaim another 20% of the £6,000 gross, so up to £1,200 comes back to you from HMRC. That £6,000 pot has effectively cost you £3,600, roughly 40% relief. But the £1,200 is not automatic, you have to claim it.
In the £100,000 to £125,140 band. Every £2 of income above £100,000 costs you £1 of personal allowance, so a pension contribution both attracts 40% relief and restores the allowance you had lost. Effective relief can reach about 60%, one of the most valuable reliefs in the UK tax system.
Additional-rate taxpayer, earning over £125,140. You can reclaim another 25% of the gross contribution, so £6,000 in the pension can cost you as little as £3,300, roughly 45% relief.

How to claim higher-rate relief from HMRC

The basic 20% is added for you. The higher or additional-rate slice is not, and HMRC will not chase you for it. Here is how to claim it.

  1. Work out your gross contributions for the year (what you paid in from your bank, plus the 20% added at source). The calculator above gives you this figure.
  2. If you file a Self Assessment tax return, enter the gross amount in the pensions section. Your tax bill is reduced or your refund increased.
  3. If you do not file a return, contact HMRC directly through your online Personal Tax Account, by phone or in writing, and tell them the gross amount you contributed. They can adjust your tax code or issue a refund.
  4. Backdate the years you missed. You can usually claim relief going back up to four tax years, so relief you never claimed before may still be recoverable.

You will need the contribution statements from your pension provider. Keep them, as HMRC may ask for evidence.

Pension tax relief: your questions answered

How does pension tax relief work in the UK?

With a relief-at-source personal pension or SIPP, you pay in from money you have already been taxed on and the provider automatically adds 20% basic-rate relief, so £80 becomes £100 in your pension. Higher and additional-rate taxpayers can claim a further 20% or 25% back, but that part is not automatic.

How much pension tax relief can I claim back from HMRC?

If you pay 40% income tax you can reclaim another 20% of your gross contribution; at 45% you can reclaim 25%. On a £10,000 gross contribution a higher-rate taxpayer can get up to £2,000 back, and between £100,000 and £125,140 effective relief can reach about 60% because the contribution also restores your personal allowance.

How do I claim higher-rate pension tax relief?

Claim it through your Self Assessment tax return, or if you do not file one, by contacting HMRC online, by phone or in writing with the gross amount you paid in. You can usually backdate a claim up to four tax years, so relief you missed in earlier years may still be recoverable.

Does this work for a SIPP?

Yes. A SIPP is a personal pension that uses relief at source, so SIPP tax relief works exactly the same way as the calculator above: 20% added automatically, with any higher or additional-rate relief claimed back from HMRC.

Do basic-rate taxpayers need to claim anything?

No. For a basic-rate taxpayer the 20% added at source is the full relief due, so there is nothing extra to claim. It is higher and additional-rate taxpayers who most often leave money with HMRC by not claiming the rest.

Can I claim pension tax relief for previous years?

Yes. If you were a higher or additional-rate taxpayer in earlier years and never claimed the extra relief, you can usually go back up to four tax years. Contact HMRC with the gross amount you contributed in each of those years, or include it on a Self Assessment return if you file one.

Is pension tax relief different in Scotland?

Yes. Scottish taxpayers pay income tax on different bands and rates, so the higher-rate relief you can reclaim differs from England, Wales and Northern Ireland. Basic-rate relief is still added at source, but the amount you claim back through Self Assessment depends on the Scottish rates, so check gov.uk for the current Scottish figures. This calculator models the England, Wales and NI bands.

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Illustrative only, not financial or tax advice. Assumes relief at source, a standard personal allowance and tax code, salary as your only income, and contributions within the annual allowance. Tax relief rules and limits can change and depend on your circumstances. Always check gov.uk or speak to a qualified adviser before acting.

Pairs with Salary Sacrifice and Take-Home Pay.