Calculator · UK relief at source · Tax year 2026/27

Pension tax relief calculator

Enter the cash amount you would pay into a relief-at-source pension. This shows the 20% top-up a provider normally claims, the extra relief you may need to claim from HMRC, and how the gross amount sits against the current standard Annual Allowance.

Relief-at-source gross-up plate

Sheet RAS-GROSS-UP · 2026/27

NET · GROSS · BASIC-20 · EXTRA · AA-£60k · RAS · PHOTO-40 · 2026/27

  • NET-CASH Cash you pay
  • GROSS-POT Grossed-up pot
  • BASIC-20 20% provider top-up
  • EXTRA-CLAIM Higher-rate claim
  • AA-£60k Standard AA book
  • RAS-DESK Relief-at-source desk
  • PHOTO-FINISH 40% · near peer
  • TY-2026-27 2026/27 tax year

Photo-finish peer: 40% higher rate : Closest extra-claim peer to basic rate on this desk — most common HMRC self-assessment claim step

Instrument codes from HMRC relief-at-source mechanics on this calculator, net cash, gross pot, basic-rate provider top-up, extra claim desk, Annual Allowance book, RAS vs net-pay, and tax-year vintage, not a personal tax computation.

Your contribution

This estimator stays in your browser. It does not save or send inputs. Seeded with a worked £800 · 40% example, change any field and recalculate.

Use the amount leaving your bank account or payslip after tax in a relief-at-source arrangement.

For England, Wales and Northern Ireland only. Select a rate only where you have enough income taxed at that rate; this tool does not calculate your tax bands.

Include contributions already counted against your Annual Allowance, including employer inputs where relevant.

Your estimate · worked example

What this calculator covers

In a relief-at-source pension, the provider normally claims basic-rate relief and adds it to your pot. That means an £80 payment is grossed up to £100. If you pay Income Tax above 20%, you may need to claim the additional relief yourself. HMRC says the extra relief depends on both the scheme arrangement and the amount of income you actually paid at the higher or additional rate.

This tool estimates that mechanics for a single contribution. It does not determine your adjusted income, tax-band slice, Scottish rate, employer scheme arrangement, pensionable earnings, carry forward, tapered Annual Allowance, Money Purchase Annual Allowance (MPAA), or a tax charge. Those can materially change the answer.

Annual Allowance context

The current standard Annual Allowance is £60,000 for 2026/27. The gross pension contribution is what counts for this simple comparison, not just the cash you paid. The comparison is deliberately conservative: do not treat a remaining figure as permission to contribute, because tapering, MPAA, carry forward, Defined Benefit accrual and other pension inputs can change it.

Before acting

Check whether your scheme uses relief at source or net pay. In a net-pay workplace arrangement, the contribution is deducted before Income Tax and the headline relief works differently. For a personal answer, verify your pension input amounts and tax position with HMRC, MoneyHelper or an FCA-regulated adviser.

Next step

Use the estimate as a rule-of-thumb, then verify the arrangement and your contribution limits.

General information only, not personal tax or financial advice. Confirm your own scheme type, taxable income and pension inputs before contributing.

Compiled from official public sources by the publisher.

PlainPension's calculators and guides reflect current UK pension rules, no figure is typed in without checking the source. This calculator applies HMRC’s published relief-at-source mechanics to the amount you enter; it does not infer an individual tax position. See our editorial standards & corrections policy, the methodology behind these figures, our data changelog of past corrections, or report an error.