PAYE80035 - PAYE operation: review of claims and deductions: PPR (Action Guide)

Where a claim for personal pension relief (PPR) is received in a letter or a form P810, and shows either a first claim or an increase of £10,000 or more (provided this is an increase of at least 10%), follow Action Guide tax80138.

Scottish taxpayers can claim for the Intermediate rate tax from 2018 to 2019 in the same way that all customers can claim the extra tax relief for the higher and additional rates.