If you’re under the age of 75, and your statement doesn’t show tax relief, this means you’re receiving tax relief via the net pay arrangement (where contributions are deducted from your gross pay). Under this arrangement:

• If your earnings are below the starting rate for income tax, you don’t get any tax relief at all.
• However, if your earnings are over the starting rate for income tax, you’ll automatically get tax relief at the highest rate of tax you pay and so you don’t need to claim this back from HM Revenue & Customs.

For more information about tax relief, please visit our pension tax webpage.