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HMRC internal manual

PAYE Manual

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 tax40138.

Scottish taxpayers can claim for the Intermediate rate tax from 2018-19 in the same way that all customers can claim the extra tax relief for the higher and additional rates.