Over-contributing to SIPP

Hi, I am writing to seek clarification on the appropriate contribution amount, without considering tax relief, that I should make to my SIPP account for the tax year 23-24. As a self-employed individual, I initiated my SIPP during the aforementioned tax year. My total earnings for the year amounted to approximately £17,000. After reviewing relevant information, I calculated that a maximum contribution of £13,600 seems to align with my circumstances. However, I would greatly appreciate your confirmation if this amount is indeed correct. Furthermore, I wish to inquire about the necessary procedure to follow in the event of inadvertently over-contributing to my SIPP. Understanding the correct steps to rectify such a situation would be invaluable for ensuring compliance with tax regulations. Could you please verify if £13,600 is the correct contribution amount for my situation and provide guidance on handling any potential excess contributions? Thank you for your attention to these inquiries. Your assistance in clarifying these matters would be greatly appreciated. Kind regards

Hi kuen0227 Chung,
HMRC cannot advise you on this as it is financial advise which we are not authorised to give.
Please refer to:
Tax on your private pension contributions
Thank you. 

Hi, Thank you for your response and for directing me to the relevant resources. While I understand that HMRC cannot provide financial advice, I would like to clarify if reporting an overpayment to my SIPP on my self-assessment tax return is the correct procedure according to HMRC regulations. Alternatively, if there is another recommended way to comply with HMRC regulations regarding overpayments to a SIPP, I would appreciate any guidance you can offer on this matter. Thank you for your assistance. Kind regards

Hi kuen0227 Chung,
HMRC will  add the overpayment to your income for the year and you’ll need to pay tax on it at your marginal rate.
(the highest rate of tax you pay on your income).
Thank you.