Not sure its still called PIRAS actually, but how should a higher-rate tax payer (who doesn't need to do a self-assessment tax return) reclaim higher rate tax releif on contributions made to a personal pension plan?
PIRAS is basic rate relief at source (i.e.paid net of basic rate tax). The balance between basic & HRT needs to be reclaimed via tax code. Ring your office of the I Rev. (Not sure if higher rate relief still applies to PPP contributions actually-think it does)