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 (£11,850 in the 2018/2019 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.

 

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