My employer is deducting contributions before tax is taken from my wages. If I don’t earn enough to pay income tax, how do I claim tax relief on my contributions?

If your earnings are below the annual income tax personal allowance (£12,570 in the current tax year), as your employer is deducting contributions before tax is taken (HM Revenue & Customs (HMRC) call this the net pay arrangement), you will receive a payment to your bank account from HMRC – this will represent the tax relief you would have benefitted from if you were a taxpayer. Find out more.

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