Under 'Relief at source' arrangements, payments to registered pension schemes are made after tax relief at the basic rate of 20% (in tax year 6 April 2018 to 5 April 2019). The pension provider will have claimed basic rate tax relief on your behalf and added it to your pension fund. You will have made a 'net' payment. You should enter the gross amount; which is, the amount you paid plus the tax relief.
These amounts may be on any pension certificate or receipt you get from the administrator, or you can work it out by dividing the amount you actually paid by 80 and multiplying the result by 100.
Emma paid £700 into her pension scheme. She puts £875 in this box (£700 divided by 80 and multiplied by 100), which is her net payment plus the tax relief of £175 (£875 at 20%).
If you pay tax at a rate above the basic rate (20%), you are entitled to further tax relief. It will be automatically calculated and the credit included in your tax calculation.
Do not include any amounts for:
To help HMRC get your PAYE code right, if you have one, enter details of any 'one-off' pension payments included here in the 'Any other information' field at the end of the 'Fill in your return' section. One-off payments are payments made in the year to 5 April 2019 that you do not intend to repeat in the year to 5 April 2020.
If you think the information you are adding has an effect on your 6 April 2019 to 5 April 2020 or 6 April 2020 to 5 April 2021 PAYE Tax codes there is guidance to tell you how to let HMRC know of the change - If you think your code is wrong.