SIPP provider won't claim basic relief

Hi, I have a unique problem that is driving me round the bend. I was winding up my limited company and had £37,500 in my dividend account with all taxes accounted for. My accountant advised that as the money was personal money I didnt need to transfer to personal account before making a personal contribution into pension. I paid into a SIPP who accepted it as a personal contribution but won't claim basic relief as it "came from a business account". They are now saying it has to be an employer contribution. Hopefully someone on here can confirm that there should no issue in them claiming the relief on my behalf.

Hi. Anyone able to help?

Not HMRC...if it was in a "dividend" account then dividends are not earned income and dont qualify for pension relief. If taken on winding up the company this would likely be a distribution of capital from either a directors loan account if owed from the company and in credit (which is "repayment" of funds owed), or in respect of share value on winding up (CGT with potential busiess asset releif)...again, not earned income, so no pension releif due. The only way a director can get the money out as earnings available for pension releif is via PAYE for salary, and this hasnt happened...so no pension releif is due, sorry...unless Im missing something...the company accountants should advise how the funds were treated in the final set of company accounts.

Hi Clive yes the money was in directors loan account