If an individual is a higher-rate tax payer, depending on the nature of the pension, they might be able to reclaim an extra 20% relief on their pension contributions.
The basic rate of 20% is automatically added to pension contributions but if an individual is paying 40% tax on their income over the higher-rate threshold, this will not be sufficient to provide adequate tax relief.
To claim back the tax paid at a higher rate into the pension, individuals should claim this money back via their self-assessment tax return. These should be completed after the tax year (post 5 April) retrospectively and can be completed online or in paper form. You make make sure that you return the tax return by the deadline.