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Document What is the deadline for reporting my Annual Allowance charge to HMRC?

The deadline for reporting your Annual Allowance charge is determined by the deadline for submitting a Self Assessment tax return. This is because you must tell HMRC about your pension savings and liability to the Annual Allowance charge by completing and submitting the ‘Additional Information’ pages of the Self Assessment tax return to show the amount by which your pension growth (the total pension input amount) exceeds the Annual Allowance.
Information about Self Assessment tax returns and deadlines is available at
If you do not normally complete a tax return or it has been some time since you last did so you will need to register by completing form SA1, available on the GOV UK website. Please ensure that you register as soon as possible as it can take up to 20 working days for HMRC to complete the registration process and provide you with a Unique Taxpayer Reference (UTR).
HMRC have published guidance to help you complete your tax return which can be found by search for HS345 at and selecting the Pension savings – tax charges on any excess over the lifetime allowance and the annual allowance, and on unauthorised payments.
NHS Pensions will also report to HMRC that the growth in your NHS pension benefits has exceeded the Annual Allowance.
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