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 2022 to 2023 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.