How do I claim higher-rate pension tax relief?
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In short: Through your Self Assessment tax return, or by writing to HMRC with details of your contributions if you do not file a return.
If you pay into a personal pension or SIPP and you are a higher-rate (40%) or additional-rate (45%) taxpayer, the pension provider only claims the basic 20% relief on your behalf. The extra 20% or 25% has to be claimed back from HMRC.
The simplest way to claim is to enter your gross contribution in the 'pension contributions' section of your Self Assessment return. HMRC usually pays the difference back either as a refund or by adjusting your tax code.
If you do not file Self Assessment, write to HMRC (or use your Personal Tax Account online) with the dates and amounts of your contributions — they can adjust your code for the current year and refund earlier years.
Primary source: gov.uk/tax-on-your-private-pension/pension-tax-relief