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

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


Pensions: tax rules and planning

Pensions: tax planning guides (index)