HMRC have received feedback that pension scheme members are not sure how to give them details if more than one pension scheme is paying an amount of their annual allowance charge or overseas transfer charge.
How to tell HMRC about pension tax charge
The ‘additional information’ box previously at box 21, page Ai4 on the 2018 version of the SA101 for 2019 has been removed. Instead for 2019, pension scheme members should provide the additional details in the ‘any other information’ box on page TR7 of the 2019 SA100 Tax Return.
Members can find more information about how to tell HMRC about pension tax charges on their Self Assessment return in the HS345 Self Assessment helpsheet for 2019.