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Document Should I report my estimated Annual Allowance figures to HMRC?

You should record any liability to an Annual Allowance charge on your self assessment tax return to HMRC by completing form SA101 - Additional Information. HMRC has published a help sheet (HS345) with guidance on the Annual Allowance on their website.
 
If you have not received a pension savings statement because we are waiting for information to enable us to calculate the pension input amount, HMRC has confirmed that you must estimate your liability to an Annual Allowance charge based on available information and this must be recorded on your self assessment tax return.

HMRC has published a Pensions Tax Manual which can be searched for at www.gov.uk. Page PTM051700 of the manual provides information about estimating pension inputs if the scheme administrator has not provided information about pension inputs by the Self Assessment return filing date. Estimating your pension input amount will allow you to pay an amount of Annual Allowance charge on account to HMRC, either directly to HMRC or by electing for Scheme Pays.

If provisional figures are used you must notify HMRC when the actual figures become available. If you make adjustments at a later date because you have not paid enough tax HMRC may charge you interest on any late payment.
 
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