If you no longer contribute to your employer's workplace pension
Can I make regular personal contributions?
Yes, you can make regular personal contributions. You can set up each contribution through your Smart Pension account.
You won’t need to resubmit ID documents again within a 12-month period, as long as your originals are still valid and circumstances haven’t changed.
Need help signing in? Read our article about setting up your account for the first time. Or read our article about signing into your account.
How much can I contribute?
The minimum regular amount you can contribute is £100. There is no maximum amount unless you are using our online application, which has a maximum of £25,000 for one-off contributions (via GoCardless). If you wish to pay in more, you will need to add multiple contributions. You'll also need to check whether your bank has a daily limit.
You must also be mindful of the annual allowance, which is the maximum amount you can pay into a pension scheme in a given tax year. For the 2025/26 tax year, you can pay up to £60,000 or 100% of your earnings and receive tax relief. Once your income is exceeds £260,000 in a given year, your allowance reduces by £1 for every £2 of income over that level, down to a minimum of £10,000. This rule referred to as tapered annual allowance. If you wish to pay more than the annual allowance, please refer to the Carry Forward details below.
For online contributions we will apply for tax relief at the basic rate of 20% directly through HMRC and credit your account. For tax relief over the basic rate you will need to claim this directly, via your self assessment.
How can I add money to my Smart Pension account?
It's easy to add money to your Smart Pension account. Just click this link and follow the on-screen instructions.
How does the carry forward rule work?
You may be able to make use of any annual allowance that you might not have used during the previous three tax years. This is called carry forward.
To use carry forward, there are certain conditions that need to be met. We may also ask you to provide us with your calculation. We'll contact you if we need this.
If you're subject to the Money Purchase Annual Allowance (MPAA), carry forward won't be available to you.
Tax relief for personal contributions
If you make a personal online one-off and regular contributions paid online, we will claim the basic rate tax on your behalf under a RAS arrangement. We will be able to claim the tax relief at a basic rate of tax. However, if you are a high rate tax payer, you will need to claim the additional amount back from HMRC, via a self-assessment.
Please note that tax relief is not available if you are 75 years or older under any arrangement.
You can still contribute if you are no longer working but reside in the UK, however tax relief is only available for total net contributions of £2,880.
Please ensure that you’re aware of the tax relief process before you pay a one-off contribution directly into your Smart Pension account. You should seek financial advice if you’re unsure about the process or of the impact on your finances.
It's important to note that we are also able to accept contributions offline, however we will not be able to claim any tax relief for you. Tax relief can be obtained via your self assessment for such contributions.
If you still contribute to your employer's workplace pension
How do I claim tax relief on my one-off or regular contributions?
How you claim tax relief depends on if the one-off or regular contribution is being paid on your behalf by your employer.
How tax relief works for employers and employees
Some employers operate a net pay arrangement or a relief at source (RAS) arrangement, see below for further details on this.
Net pay arrangement - if your employer uses the net pay tax relief basis, they deduct your regular pension contributions from your gross pay and pay this directly to us. This means you get the full tax relief at the point of payment.
However, we’re unable to add tax relief if you make a one-off contribution directly into your Smart Pension account from your personal bank account. You’ll need to claim any tax relief owed to you from HMRC directly through the self-assessment process or by contacting HMRC.
Relief as source (RAS) arrangement - if your employer uses the RAS tax relief basis, your net payment needs to be 80% of your intended gross contribution. We’ll claim your 20% tax relief from HMRC and as soon as we receive payment from them, we’ll add it to your pension. For example, if you wanted to pay in £100, you would pay in £80 and we would add the £20 tax relief later.
Higher and additional rate taxpayers will need to claim any additional tax relief through the self-assessment process or by contacting HMRC.
Can I contribute if I am residing overseas?
Contributions that are not eligible for tax relief need to be paid by a UK resident or someone that has been a member of a UK pension scheme within the last 5 years (if currently residing overseas). In either case, contributions are limited to £2,880.
How do I claim tax relief on a on-off contribution my employer has paid for me?
Your employer will pay the contribution into your Smart Pension account as a gross contribution. You won’t be able to claim any tax relief on this.
Employer pension contributions are classed as a business expense. This means contributions have to be made wholly and exclusively for the purposes of the business trade. Contributions made by your employer should also reflect the duties you perform within the company.
Please ensure that you’re aware of the tax relief process before your employer pays a one-off contribution directly into your Smart Pension account. You should seek financial advice if you’re unsure about the process or of the impact on your finances.
Can I request a certificate or receipt to reclaim my tax relief?
You can find a record of your one-off or regular contributions in your Smart Pension account.
We can also provide you with a letter confirming your one-off or regular contribution payment. You can then use this to reclaim your tax.
Send your request to singlecontributions@smartpension.co.uk
How do I get a breakdown of the contributions already paid into my Smart Pension account?
Please see our ‘Where can I see contributions to my pension?’ help article for more information.
Can the contribution be applied for a previous tax year?
No, we are unable to backdate to previous tax years. Contributions must be applied for the tax year in which we receive payment. So for a contribution to count against your annual allowance for the current tax year, we need to receive payment by 5 April.
This is because we claim tax relief on your behalf, this is credited to your account after your contribution has been received, however for the purpose of the annual allowance tax relief is deemed to have been received at the same time as the contribution it relates to.
If you need impartial guidance or advice
The aim of this article is to give information about one-off contributions. This article doesn’t give personal or professional advice. If you need advice, then you should speak to an independent financial adviser. You can also contact the MoneyHelper service for more information and impartial guidance about making one-off contributions. If you are still unsure, and you don’t already have an adviser, you can find a retirement adviser on the MoneyHelper service website.
Get in touch
If you have any questions, you can get in touch through our contact form at smrt.pe/member-contact or by calling us on 0333 666 2626.