Pension Annual Allowance in the year of retirement

Dear HMRC My question is about the pension annual allowance after retirement. I was made redundant in May, when: - I was paid my final months’ salary and a severance payment (total pay is below the “threshold income” of £200,000). - I started to draw my employer’s DB (defined benefit) pension (no flexible access). - I am also receiving a small personal pension paid as an annuity (no flexible access). If I wanted to contribute some of my severance payment into a SIPP (self-invested personal pension) in the current tax year, what would be my pension contribution annual allowance, please? Would the annual allowance still be £60,000 (minus any employer/employee pension contributions from my last months' pay) even though I have retired? Thanks in anticipation of assistance. Doug

Hi,
The threshold of £60,000 applies where you earnings in the tax year are £60,000 or more. If you have no earned income in this tax year, your threshold for tax relief is £3,600. £2880 plus £720 tax claimed by the pension provider. You can pay in more than this, but there will be no tax relief and the excess needs to be reported in a self assessment tax return. Have a look at:
Tax on your private pension contributions
Thank you