We have a net pay scheme, which means pension contributions come out of your pay before income tax is taken off. If you’re a taxpayer you get automatic tax relief, but if you don’t pay tax you don’t get any tax relief. NOW: Pensions wants to make sure non-taxpayers don’t miss out, so we have our own tax top-up scheme.
If you haven’t paid tax on any of your UK earnings in a tax year (April to April), we promise to top up your pension savings by the amount of tax relief you’ve missed out on for that year. You can do this at the end of each year.
To apply for your tax top-up, please fill in a claim form. You’ll need to give HM Revenue & Customs permission to tell us about your tax situation. You can do this on the claim form.