I got this query from a friend and was unsure of the answer.
A couple jointly assessed, both are paying into Employer, normal and AVC contributions.
One, has been paying in a bit more then their age related limit, and the other, a bit less.
So, one has not been getting PAYE relief on the part that is in excess of their age related limit, as PAYE relief is denied tax relief on Payroll, for the slide in excess of their age related pension limit.
When one adds both spouse contributions to Pension/AVC, they are at or about, the age related max, combined.
Question is, is it possible to
Claim PAYE relief, for the part that was not given PAYE relief, and how would one actually do that on a year end tax return, as the tax relief is given at source on the payroll.