SIP proceeds as relevant earnings for SIPP

As above, I've just retired, I haven't reached state pension age but will not be working again, and as I had not held my SIP for 5 years the proceeds were paid out via my payroll. Is this amount classed as relevant earnings for any SIPP contributions I may wish to make this year?

Hi,

It depends if the original deductions were under net pay or not as this would have reduced your taxable income previously. If they are, then yes it is classed as relevant earnings as the refund would be added to your normal pay.

Thank you.

Thanks very much. The deductions were taken from my gross pay, but as it was a UK Approved SIP I paid the tax when I sold the shares as I hadn't held them for 5 years