SIPP for a non tax payer (student) age 18 can previous years allowance be used?

Hi hope you can help. My child has a CTF maturing this year (18th birthday) and they plan to start a SIPP at 18 with some of the money . In education, works PT (does not pay tax). I have read that previous years allowances as a non tax payer can be used? Can this apply for under 18 years please (child)? and how many years could be used? I understand £2880 tax yr 24/25 can be invested in SIPP. ie Can a further £2880 be invested for yr 23/24 in retrospect? Any assistance would be greatly appreciated.

Hi MrsArcola Cxx,
Sorry no.
The guidance at PTM055100 advises that "To carry forward unused annual allowance to a current tax year from one or more of the previous three, or previous four, tax years then the individual must have been a member of a registered pension scheme at some point in the previous tax year concerned.
Here is the link. 
PTM055100 - Annual allowance: carry forward: general
Thank you.