SIPP after retirement and unused annual allowance

My wife retired this year (September) now receiving a DB pension, having earned approximately £10K in income this tax year. I'd like to gift her some money to pay into her SIPP. I believe her pension annual allowance for this year will be £10K, so I think I can just work out how much pension she has contributed in her DB scheme from April to September and the remainder I could contribute into her SIPP. She also has unused allowances from previous tax years, but I'm unsure as to whether I can use these to contribute more? Please could you clarify? Thanks

Hi ,
 

Please have a look a the guidance at : Check if you have unused annual allowances on your pension savings  , which includes a calculator.  If there is a surplus, this can be added to the threshold for the tax year in question and the new threshold used for tax relief on the pension payments. Thank you .

Thank you. If I use the calculator, since she has only started taking her DB pension this year and not flexibly accessed any defined contribution pension, then this does not trigger the MPAA and the calculator would suggest that there will be significant annual allowance carry forward available. I would plan on potentially contributing £20K into her SIPP this year, probably same again next year, just need to check that this will be permitted? Thanks

Hi.
We are unable to provide financial advice, for an answer to a question of this nature, you would need to seek professional advice.
Thank you.