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Tax relief on pension contributions made by an individual into a qualifying pension scheme is limited to the higher of 100% of their relevant UK earnings, or £3,600 per annum.

Contributions are also limited by the Annual and Lifetime allowances.

The following earnings are relevant UK earnings:

Per HMRC this list is not exhaustive, see https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual

Note that no deduction for losses from self employment is required.

Links

Pensions: tax rules and planning

Pensions: tax planning guides (index)