Restriction to pension contributions

stevo5678

I have a client who's salary in the year is £20,000 and so is his personal pension contributions.

My system is restricting the tax relief to £20k in 2012/13 (equal to the gross salary). However last year the same system grossed up the £20k to £25k.

Saem box same system same figures, different tax relief.

Which is correct??

Thanks