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Document recently updated What is my responsibility in terms of disclosing my Annual Allowance Charge to HMRC?

If you have an Annual Allowance charge you will need to tell HMRC about this. If you normally complete a self assessment tax return then you must tell HMRC about your pension savings and liability to the Annual Allowance charge as part of this return. You will need to complete the ‘Additional Information’ pages of the tax return to show the amount by which your pension growth (the total pension input amount) exceeds the Annual Allowance.
HMRC have published guidance to assist you with completing your tax return. Search for HS345 at to find the help sheet, Pensions - tax charges on any excess over the lifetime allowance, annual allowance and on unauthorised payments.
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. It can take up to 20 working days to complete HMRC's registration process and be provided with a Unique Taxpayer Reference (UTR). To register online, search for the SA1 registration form at

You can find more information about Annual Allowance in HMRC’s Pension Tax Manual, also available at
aa charge hmrc

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