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"If I don’t earn enough to pay income tax, how do I claim tax relief on my contributions?"

If your earnings are below the annual income tax personal allowance, because your employer deducts contributions before tax, you’ll receive a payment to your bank account from HMRC.

This will represent the tax relief you would have benefitted from if you were a taxpayer.

The personal allowance for the current tax year is £12,570 and when your employer deducts contributions before tax is taken, HM Revenue & Customs (HMRC) call this the net pay arrangement.