reclaiming HRT on pension contributions and P11D tax

[Shaker]

P60 and P11D have been delivered. Pension contribution also made during the year to qualify for the HRT relief available.

The P11D benefit is circa £500.

Does a Self Assessment form need to be completed to declare the P11D benefit? No other income sources to declare. It seems if SA100 is completed, declaring the P11D negates the purpose of claiming the HRT on the pension contribution so is basically a pointless exercise.

Asking for a friend

[eisman]

As nobody else has replied, here's my view as a former tax adviser (recently retired).

The P11D benefit will probably be picked up by HMRC when they do their usual review of such matters in Sep/Oct after each tax year. An adjustment to your 2020/21 coding notice will probably be made to recover the unpaid 2019/20 tax due over the remainder of the current tax year 2020/21 (and possibly another adjustment for 2020/21 itself, assuming the same benefit).

You need to claim any higher rate tax relief due on your pension contribution, unless it is a payment under an occupational scheme where full tax relief has been obtained via your employer's payroll. You can claim by writing to HMRC to tell them about the pension contribution paid (no need to mention the P11D benefit as they already have this information), quoting your name, NI Number and employer's PAYE tax reference. HMRC are likely then to issue a notice to complete a 2019/20 tax return, on submission of which you must include all information relevant to your tax liability for that year.

[Shaker]

thanks eisman