Maximum gross pension contributions to a SIPP

My pensionable income is £0, and my other income is £70k. I know that the maximum net amount that I can pay into my SIPP and receive a basic rate tax rebate on is £2880. But can I also put a lump sum of £100k gross, with no tax relief, in there if I want? What is the maximum amount that I can put in, gross?

Just bumping this, as I would like to make a contribution to my pension as soon as possible. I do not have any unused allowances to carry forward.

Hi,

Please refer to the Guidance.

Tax on your private pension contributions

Thank you.

The guidance you referred to only discusses limits on tax free (i.e. pre tax) contributions. I am asking about gross (i.e. post tax) contributions. Since the article gives no guidance on that, I am asking for guidance here. I would greatly appreciate an answer to the specific question posed. Many thanks.

Hi BobJ79,
If no tax relief is applied/being claimed, then there is no limit.
However if yoy pay in more than the annual allowance of £60,000 you may be liable to a pension tax charge
HS345 Pension savings — tax charges (2024)
Thank you.