Can I get tax relief on pension contributions as a sole trader?

Can I get tax relief on pension contributions as a sole trader? Yes. In 2026-27 you get tax relief on pension contributions up to 100% of your UK earnings. Your provider claims 20% basic rate relief, so £80 you pay becomes £100. Higher-rate relief is claimed on your tax return. No. HMRC's self-employment notes say not to include your own pension payments in your business costs. Pension payments for your employees are a business cost, but your own are not. Your relief comes through the pension provider and your tax return instead, and HMRC gives no relief for them against Class 4 National Insurance. Up to 100% of your UK earnings that are taxed in the tax year, such as your trading profit and any wages, or £3,600 if that is higher. The limit counts the total going in, including the provider's 20% top-up. Everything paid in by you or anyone else also counts towards the £60,000 annual allowance for 2026-27. You can still get relief on up to £3,600 a year in a relief at source scheme, such as a personal or stakeholder pension. To reach £3,600 you pay £2,880 and the provider adds £720. Read the full answer, with every source, at rightotax.co.uk.