From 1 September 2025 taxpayers who fall into the higher or additional tax rates and want to claim additional tax relief based on their pension contributions will need to do so in writing and provide evidence to HMRC. Taxpayers will need to use either HMRC online services to claim the adjustment to their tax code or write to HMRC, in either case HMRC now require evidence to be submitted to support the claim e.g. a statement from the pension provider or payslips showing the contributions will be sufficient.
