Pension Tax Relief Explained: Relief at Source, Net Pay and the Annual Allowance

Tax relief is one of the main reasons pensions are a tax-efficient way to save for retirement – but how it reaches your pot depends on the type of scheme. This course explains relief at source and net pay, how higher-rate and Scottish taxpayers claim extra relief, and the 2026/27 limits including the £60,000 annual allowance.

Tutwoo is an independent learning provider. This course gives general information based on published official guidance for the 2026/27 tax year (6 April 2026 to 5 April 2027). It is not personal financial, tax or legal advice. For help with your own situation, contact HMRC, MoneyHelper, Citizens Advice or a regulated adviser.

© 2026 Tutwoo UK Limited. This course was created in-house by Tutwoo and is our original work. It is for your own learning only: please do not copy, share, record or resell it.