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Posted Sat, 10 May 2025 20:11:53 GMT by Peter Thornton
If I take the maximum tax free lump sum from my SIPP, then pay further contributions (I know they are limited to £10,000 p.a.) then do they generate a further entitlement to tax free lump sum in respect of the further contributions?
Posted Tue, 13 May 2025 08:59:44 GMT by HMRC Admin 19 Response
Hi,
This would be seen as pension recycling and you should refer to the guidance below for further information: 
PTM133810 - Unauthorised payments: Deemed or specific situations that are unauthorised payments: recycling of pension commencement lump sums: overview
Thank you.

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