I have just filed SA for 2017-18 using the online portal. I declared a payment to my personal pension of (gross) £26k.
With company pension conts (salary sacrifice basis) I have exceeded the £40k annual allowance.
I do have available allowance from prior year so that I should not suffer penalty.
However, nowhere in the SA was I asked to confirm what my total pension conts were (inclusive of company conts) - so looking at the SA alone only the £26k to the personal pension is visible.
Will HMRC pick up that total conts exceed £40k and ask me to confirm/provide evidence that I had sufficient allowance from prior year?
Never having exceeded the annual allowance before I, perhaps mistakenly, expected to need to declare such in the SA itself so am concerned I may have filled something in wrong or made an incorrect declaration on the submission.
Just to note - the calculated tax due on the SA (and refund applicable as a result of the personal pension cont) is in-line with my expectations (and does not include any penalty for exceeding £40k annual pension cont limit).