Question to the HM Treasury:

To ask Her Majesty's Government how many employers have been asked to repay overpaid tax relief as a result of employers submitting pension contributions which incorrectly based their payments on the wrong assumption about whether the pension scheme used Relief at Source or Net Pay for administering tax relief.

Errors made by employers and pension providers have resulted in individuals receiving either no tax relief on their pension contributions, or receiving tax relief twice.

In the Pension schemes newsletter 105 (November 2018), HMRC invited pension schemes who think that any of their members have been given the wrong amount of tax relief to email HMRC. HMRC would then work with them to help correct their tax position.

HMRC is working with pension schemes and can’t give more detail of the dealing of these cases as this could prejudice future compliance activity.