HMRC have lowered the threshold for requesting supporting evidence for additional and higher-rate taxpayers who claim relief on their personal pension via their PAYE tax code. In addition, claims can no longer be made by telephone. HMRC's guidance has now been updated, detailing the new rules.
From 1 September 2025, additional and higher-rate taxpayers who previously would not have been asked to provide supporting evidence when claiming relief for personal pension contributions through their PAYE tax code may be required to do so.
Additionally:
- HMRC will no longer accept telephone requests for personal pension relief claims.
- Taxpayers must submit a claim online or by post.
In their Pension Scheme newsletter, HMRC advised scheme administrators that they did not believe there would be any changes to current processes, but that, for a short adjustment window, enquiries may increase.
Previously, proof of payments made for each tax year was required where any of the following applied:
- Payments were more than £10,001.
- The taxpayer paid a lump sum.
- The taxpayer was a basic rate taxpayer, and no tax relief had been claimed at source.
On 1 September, HMRC updated their guidance to reflect the changes. It now reads:
"You’ll need to upload or send proof for each tax year you claim for. This can be a letter or statement from your pension provider, or a payslip from your employer. This proof must include:
- your full name
- details of the pension contributions paid and the tax year they relate to
- evidence that you received 20% tax relief automatically from your employer - if you’re claiming for a workplace pension."
Useful guides on this topic
Pensions: Tax rules and planning
What tax rules apply to pensions? What tax relief is available? What tax charges can arise? What planning opportunities are there?
Pensions: Tax charge for excess contributions
When does a tax charge arise for excess pension contributions? What are taxpayers' responsibilities under Self Assessment?
Pensions: Tax planning guides (index)
An index page to all of our pensions guides.
What is the 2025-26 PAYE tax code?
What is the 2025-26 PAYE tax code? What do the different types of tax code prefixes and suffixes mean?
External links