How is tax relief accounted for on a Personal Pension within EVPro?

A client's pension contribution is deducted from the client’s salary and so in this case it effects the amount of Income that is available in the cashflow. This is so they get the benefit of maximum tax relief and mimics salary sacrifice or net pay system.

Despite how it happens in practice, it is not coming from salary in reality, and is being made as a contribution. If we took via relief at source, the contribution would only be grossed up by 20%. The other 20% relief (if higher rate tax payer) that can be claimed via their tax return would not be shown in the cashflow, and therefore they would not see the full benefit of the tax relief.