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 won’t be able to benefit from tax relief or claim any money back from HMRC.