In year and past annual earnings and pension contributions

Hi, The HMRC guidance page on "Tax on your private pension contributions" indicate that "You can get tax relief on private pension contributions worth up to 100% of your annual earnings." Can we use earnings from previous fiscal year to contribute to pension contribution this current year. For example, 23/24 annual earnings not used already towards pension contribution: £10,000 (as well as having an unused pension allowance being carried forward too of £20,000) 24/25 annual earnings: £50,000 Can i pay £60,000 into my pension in 24/25 or are the contributions limited to 100% of earnings made in the same year 24/25?

Hi,
No.
The unused relief is only in relation to avoiding an annual tax charge should you exceed contributions of 60k.
Thank you.