Pension contributions: Tax relief and annual allowance

Hi, I would like to know if my understanding of how tax relief and annual allowance of pension contributions is correct. Could you please comment on the points below? Figures are just an example to clarify my questions. Given that: - A tax payer earns an annual salary lower than their annual allowance (for example 20K salary, 60K annual allowance) - The tax payer contributes in that year to their pension with a contribution higher than their salary, but lower than their annual allowance (for example 40K) Am I right to say that: - This tax payer will receive a tax relief up to 100% of their salary ( in my example that would be 4K) - This tax payer won't pay any tax or charge because the total contributions for that year are below their annual allowance (in my example 40K + 4K < 60K) I look forward to your reply. Best regards Gianluca Capelli

Hi,
For guidance please refer to:
Tax on your private pension contributions
Thank you