Help Centre

Tax relief top up

 How to claim your tax relief top up?


If your total earned income from all employment for the 2019/20 tax year was less than £11,850, please complete and submit a Tax Relief Top up claim form by midnight on 31st January 2020.

If you are making auto-enrolment minimum contributions, the maximum amount of tax relief which you have missed out on during the full 2018/19 tax year will be £34.91. NOW: Pensions is prepared to make a contribution of the amount of lost income tax relief directly into your pension fund. We are not able to make a payment directly to you. Don’t forget that if the money is credited to your pension fund, you will not be able to access it until you are at least age 55.

If you have any queries, please check this page >> 

 Net Pay vs Relief at Source


There are two ways that pension schemes can collect the tax relief savers benefits from when contributing to a pension – net pay and relief at source.

NOW: Pensions operate a net pay scheme. This means your employer deducts your contribution from your gross pay and forwards this to us, together with your contribution. As a result, any contribution you make is deducted before income tax is calculated and taken.

If you are a taxpayer, this means that you automatically get income tax relief on your pension contributions at the highest applicable rate. However, if you do not pay income tax, you will not benefit from any income tax relief on your pension contributions although this doesn’t affect the amount that is paid into your pension.

In relief at source schemes, all savers receive tax relief even if they don’t pay income tax. The government is considering how to address this inequality, but in the meantime, NOW: Pensions has committed to ensuring those who do not pay income tax are treated fairly by topping up the tax relief shortfall for such scheme members in respect of the 2019/20 tax year.


NOW: Pensions has a good technical infrastructure combined with a pension product suitable for our team. We couldn’t be happier with NOW: Pensions.
Martin Woods,