▁contribution ▁has ▁been ▁made ▁wh olly ▁and ▁exclus ively ▁for ▁the ▁purposes ▁of ▁the ▁business . ▁This ▁definition ▁is ▁open ▁to ▁wide ▁interpretation ▁and ▁H M RC ▁have ▁yet ▁to ▁provide ▁any ▁more ▁concrete ▁gu idel ines . ▁ ▁Tax ▁treatment ▁Personal ▁contributions ▁receive ▁basic ▁rate ▁tax ▁relief ▁at ▁source ▁claimed ▁by ▁the ▁provider . ▁ ▁That ▁is : ▁a ▁basic - rate ▁tax p ayer ' s ▁contribution ▁of ▁£ 8 0 ▁will ▁be ▁gross ed ▁up ▁to ▁£ 1 0 0 ▁on ▁payment ▁to ▁the ▁provider . ▁High er - rate ▁tax pay ers ▁can ▁claim ▁additional ▁relief ▁through ▁their ▁tax ▁return ▁if ▁they ▁have ▁one , ▁or ▁by ▁otherwise ▁contact ing ▁H M RC ▁( ne ither ▁being ▁a ▁higher ▁rate ▁tax p ayer , ▁or ▁having ▁paid ▁too ▁much ▁tax , ▁are ▁triggers ▁for ▁H M RC ▁to ▁request ▁that ▁a ▁tax ▁return ▁is ▁completed ). ▁In ▁this ▁example , ▁they ▁would ▁be ▁able ▁to ▁claim ▁back ▁£ 2 0 , ▁so ▁they ▁would ▁have ▁effectively ▁paid ▁out ▁only ▁£ 6 0 . ▁ ▁For ▁ 2 0 1 0 ▁in ▁the ▁UK , ▁higher - rate ▁tax pay ers ▁will ▁be ▁able ▁to ▁obtain ▁up ▁to ▁ 4 0 % ▁relief ▁on ▁p ension ▁contributions ▁this ▁year . ▁If ▁you ▁ear n ▁over ▁£ 4 3 , 8 7 5 ▁you ▁will ▁pay ▁tax ▁at ▁ 4 0 % ▁this ▁year ▁on ▁part ▁of ▁your ▁income . ▁ ▁An ▁employ er ' s ▁contribution ▁is ▁paid ▁gross ▁and