Can I Still Claim Higher Rate Relief If I Have Changed Jobs

Changing jobs can disrupt your tax position more than you might expect. Your tax code changes, your PAYE deductions adjust and your pension arrangements may switch to a new provider or scheme. With all these moving parts it is completely understandable that many people ask whether they can still claim higher rate pension tax relief when they change jobs. In my opinion this is one of the most common areas of confusion because people assume that moving to a new employer somehow resets or removes the ability to claim the extra relief they are entitled to.

The good news is that changing jobs does not stop you from claiming higher rate pension tax relief. Whether you can still claim depends on how your pension contributions were made and which scheme type your employer used. The rules follow the pension scheme, not the employer. If you paid into a relief at source pension during the tax year and you are a higher or additional rate taxpayer you remain entitled to claim the extra relief regardless of how many jobs you had.

This guide explains exactly how changing jobs affects your ability to claim higher rate relief, how to check your eligibility, how pension scheme types influence your claim, how to handle multiple job changes in the same tax year and how to submit your claim correctly. I will also include real world examples because they make the rules far easier to understand.

By the end you will know exactly where you stand and what you can claim even if you moved between several employers.

Does Changing Jobs Stop You Claiming Higher Rate Relief

No. You can still claim higher rate pension tax relief even if:

You changed jobs once
You changed jobs multiple times
You switched between PAYE and self employment
You had gaps between jobs
You had two jobs at the same time
You moved to a completely different pension provider

Your entitlement to higher rate relief depends on:

Your total taxable income for the year
The pension scheme type used for your contributions
How much you contributed
Whether you have already received full marginal rate relief

It does not depend on whether you stayed in the same job.

In my opinion this is where many people get confused because payroll handles tax relief differently depending on the scheme. When you move jobs you often move pension schemes which can change how tax relief is applied.

When You Can Still Claim Higher Rate Relief After a Job Change

You can claim higher rate relief if all the following apply:

You paid into a pension scheme that uses relief at source
You were a higher or additional rate taxpayer in that tax year
You have not already claimed the extra relief
Your provider has already added the basic 20 percent relief
Your contributions fall within HMRC’s rules

If you meet these conditions it does not matter whether you changed employers.

You can also backdate your claim for up to four previous tax years.

When You Cannot Claim Higher Rate Relief After Changing Jobs

You cannot claim if:

Your employer operated a net pay arrangement
You paid via salary sacrifice
Your contributions were taken before tax
You did not pay higher rate tax that year
You already received full marginal rate relief
You paid into a scheme that does not qualify

In these cases the relief was already awarded through payroll or your income position does not qualify.

Understanding Pension Scheme Types When You Change Jobs

The key factor in your claim is the method your employer used to apply tax relief.

There are two main types.

1. Relief at source

Used for:
NEST
Aviva workplace pensions
Royal London
Scottish Widows
Most personal pensions
SIPPs

How it works:
You pay contributions from net pay
Your provider adds 20 percent relief
You claim the extra 20 or 25 percent from HMRC

If your old or new job used this type of scheme you may be owed higher rate relief.

2. Net pay arrangement

Used by many larger employer schemes and trust based pensions.

How it works:
Your contributions are deducted before tax
You automatically receive full relief
No claim is needed
No backdating applies

If your new employer uses net pay but your old employer used relief at source the claim still applies for the period you were in the relief at source scheme.

Why this matters when you change jobs

Changing jobs often means switching pension schemes. One may use net pay and the other relief at source. You may therefore:

Need to claim for one job
Not need to claim for the other

This is completely normal.

In my opinion this is why higher rate relief is missed so often because people assume all pension schemes work the same way.

How Your Total Income Affects Your Claim After Changing Jobs

Higher rate relief depends on your total taxable income for the year, not the income from each individual job.

You can claim relief even if:

Your first job did not take you into higher rate tax
Your second job pushed you into higher rate tax
Your combined income across two jobs puts you into the higher rate band
Your bonus pushed you over the threshold
You had benefits in kind that increased taxable income

HMRC calculates relief on the whole tax year.

What If You Had Two Jobs at the Same Time

If you had two jobs in the same year you can still claim as long as:

Your total income exceeds the higher rate threshold
The pension scheme used relief at source

You claim based on the gross pension contributions for the entire tax year not per job.

What If You Stopped Contributing When You Changed Jobs

Even if you only contributed for part of the year you can still claim the higher rate relief for those contributions.

For example:

You paid into a pension from April to August
You changed jobs in September
The new job had no pension or uses net pay

You can still claim higher rate relief on the contributions from April to August.

Changing jobs does not remove the entitlement.

How to Check Whether You Are Owed Higher Rate Relief

Look at three things.

1. Your pension statements

Check whether your pension provider added 20 percent basic rate relief. If yes your scheme is relief at source and you may need to claim the remainder.

2. Your payslips

Check whether pension contributions reduced your gross taxable pay. If they did your scheme is net pay and you already received the full relief.

3. Your taxable income for the year

If part of your income was above the higher rate threshold you qualify for extra relief.

In my experience many people discover they are owed money simply by comparing their payslips before and after changing jobs.

How to Claim Higher Rate Relief After Changing Jobs

There are three ways to make the claim depending on whether you complete Self Assessment.

1. Claim through Self Assessment (if you file one)

Add the gross pension contributions in:

Payments to registered pension schemes
Gross amount box

Self Assessment calculates the additional relief automatically.

2. Claim through your HMRC personal tax account

If you do not file a tax return:

Log into your HMRC account
Go to pension contributions
Enter your gross contribution amounts
Submit a request for recalculation

HMRC will issue a refund or adjust your tax code.

3. Write to HMRC

If your claim relates to multiple past years you may need to write to HMRC with:

Your name
NI number
Tax years you are claiming for
Pension provider details
Gross contributions
Confirmation that the scheme used relief at source

HMRC typically responds within several weeks.

How HMRC Processes the Refund

HMRC may:

Issue a bank transfer
Send a cheque
Adjust your tax code
Update your Self Assessment calculation

Many people receive several hundred or several thousand pounds depending on their contributions.

Real World Examples

Example 1: Changing jobs mid year

You worked April to September in Job A and contributed to a relief at source pension
You moved to Job B with a net pay arrangement
Total income exceeded higher rate threshold

You can claim higher rate relief on Job A contributions only.

Example 2: You changed jobs twice

Job A: relief at source
Job B: no pension
Job C: relief at source

You can claim for A and C. Job B has no bearing.

Example 3: You became a higher rate taxpayer only in your new job

You still get higher rate relief on all contributions you made during the same tax year including those from your old employer.

Example 4: You moved from net pay to relief at source

You do not claim for the net pay months
You claim for the relief at source months

Example 5: You contributed to a personal pension during a job gap

Personal pensions always use relief at source
You can claim even if you were between jobs

Common Mistakes When Changing Jobs

Thinking job changes stop you claiming
Assuming tax relief is automatic
Not checking scheme type
Losing pension contribution records
Missing the four year deadline
Believing only the new employer’s scheme matters
Entering net contributions instead of gross when claiming

In my opinion the biggest mistake is people assuming that switching employers cancels their entitlement for contributions made earlier in the year.

Should You Backdate Your Claim After Changing Jobs

Yes if:

You did not claim at the time
Your income for that year was above higher rate
Your employer used relief at source
You made personal pension contributions
It is within four tax years

This often results in substantial refunds.

Conclusion

Changing jobs does not stop you from claiming higher rate pension tax relief. The key factors are your pension scheme type and your total taxable income for the year. As long as your contributions were paid into a relief at source scheme and you paid higher or additional rate tax that year you are entitled to the extra relief even if you moved between several employers.

In my opinion everyone who changes jobs should check their pension arrangements carefully because it is common to miss out on higher rate relief without realising it. With the correct information you can claim back the tax relief you are owed and boost your pension contributions significantly.