In which tax year do deferred bonus payments qualify as "relevant UK earnings"?

As per the HMRC website, the max pension contribution on which tax relief is available in any tax year is the greater of: * £3,600, or * An individual’s “relevant UK earnings” that are chargeable to income tax for the tax year. So, the question is, do sums received as deferred bonuses qualify as “relevant UK earnings” in the tax year in which they are received/taxed or in the year that they were awarded (three years earlier in my case)? Logic and the tax treatment would suggests the former, but I have not been able to find any definitive guidance to affirm this. Thanks

Hi UrsaMajor,

The guidance at PTM04410  advises that relevant UK earning include employment income , such as: pay, wages, bonus, overtime, or commission - but only if taxable

under Section 7(2) Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) and includes a list of other types of income.  

If you are unsure, you should check this with your pension provider.

PTM044100 - Contributions: tax relief for members: conditions

Thank you.