Reclaim tax relief for pension scheme members with relief at source.

HMRC21/08/2026

Relief at source is a method for pension scheme administrators to claim basic rate tax relief from HMRC on behalf of members and add it to their pension pots. This process requires administrators to register with HMRC and submit specific member information, including residency status and declarations, to support interim or annual repayment claims. Claims for relief must be made within six years of the end of the relevant tax year.

Source: https://www.gov.uk/guidance/pension-administrators-reclaim-tax-relief-using-relief-at-source. Summarised automatically from the official source — general information, not advice.