HMRC increases evidence requirements for higher or additional rate relief claims

Evidence may be required where it would not previously have been requested

Jonathan Stapleton
clock • 1 min read
HMRC will lower the threshold for requiring evidence for new relief claims
Image:

HMRC will lower the threshold for requiring evidence for new relief claims

HM Revenue & Customs (HMRC) will increase evidence requirements for higher rate or additional rate relief claims from 1 September.

In its latest pension schemes newsletter, the tax authority said that, from the start of next month, it would be lowering the threshold for requiring evidence in support of new requests for higher rate or additional rate relief claims to be given through an individual's tax code for the current year.

HMRC said that, as a result, some individuals may be asked to provide evidence where it would not previously have been required.

In addition, HMRC said telephone requests would no longer be accepted for personal pension relief claims – noting that individuals must now submit claims online or by letter.

It said it did not expect there to be any changes to scheme processes as part of this move but warned these updates "may lead to increased enquiries" as individuals adjust to the new requirements.

HMRC added guidance on how to claim tax relief on private pension payments will be updated when the change takes effect.

More on Law and Regulation

Budget 25: Rachel Reeves limits salary sacrifice pension contributions to £2,000

Budget 25: Rachel Reeves limits salary sacrifice pension contributions to £2,000

Measure will come into force from April 2029

Jonathan Stapleton
clock 26 November 2025 • 8 min read
Will there be further change in the taxation of DB surplus payments in the Budget?

Will there be further change in the taxation of DB surplus payments in the Budget?

Louise Pettit and Richard Knight ask if changes will allow for one-off payments to members

Louise Pettit and Richard Knight
clock 25 November 2025 • 3 min read
Government to reconsider rejection of Waspi compensation

Government to reconsider rejection of Waspi compensation

But it says rethink does not guarantee that financial redress will be awarded

Jonathan Stapleton
clock 12 November 2025 • 3 min read
Trustpilot