SIPP, annual allowance and no relevant earnings

Hi Please could you clarify the rules around maximum contribution to a SIPP for a 70 year old without relevant earnings. All my income is from rental property so I understand is not counted as relevant earnings when calculating annual allowance. I have read the guidance that people with no earnings have a SIPP allowance of only up to £3,600 and receive 20% tax relief. IE without relevant earnings I can only contribute up to £3600 per annum? I am unclear if £3,600 is just the maximum to receive tax relief and whether, without relevant earnings, I can contribute above this amount (up to £60,000) and just receive no tax relief on that contribution?

Hi
The £3600 is the gross amount you can pay in to receive tax relief - if already appied at source you can only pay £2880.
You can still pay in £60k as this is the annual allowance but you will not receive any further tax relief on this.