SA100 TR 4 Box 3: How Do I Record payments into a Employer Scheme with no tax relief claimed?

SA100 TR 4 Box 3: How Do I Record payments into a Employer Scheme with no tax relief claimed?


PLEASE ENSURE YOU MEET THIS CRITERIA BEFORE MAKING AN ENTRY - THIS IS A RARE OCCURRENCE

In some schemes, an employer takes your personal contributions from your pay before they tax
what’s left. If you (or someone else who is not your employer) paid into such a scheme and no tax relief was given, you can claim that tax relief now. Put the total unrelieved amount you paid in the 2024 to 2025 tax year in box 3.
This may happen if:
• you paid more contributions than you earned in that job
• your employer could not take any contributions from your pay before taxing it, for example if you were paid close to 5 April
• you’re not an employee but are a member of a public services pension scheme or a marine pilots’ fund

Do not include any personal contributions that had relief at source, such as a group personal pension scheme.
  • Click on '+ New Page' on the left hand side of the screen (ignore this step if you already have the Pensions & Benefits page added to your tax return and skip to the drop down menu list)

  

 

  • Select 'Pensions & Benefits (SA100 & SA101)'

 

  • Select + GROUP under EXPENSE section


  • Select Pension expense group and click 'SAVE'


  • Select + ADD under PENSION section

  • Choose 'Payments with no tax relief claimed' and enter the amount in the box provided below

  • Select SAVE