Mr A is in a defined pension scheme. Employer pays in 10% of basic each month. Mr A is not required to contribute unless he wishes to. Mr A is a higher rate tax payer. Mr has made a capital gain this year. there this is subject to 28% tax. Mr A is considering paying in to reduce his tax band from higher rate to basic rate. This will then reduce his CGT tax to lower band of 18%. Can you please explain what Mr A has to do.