Limit for Tax relief on pension contributions: Gross salary or taxable salary?

Hi, I would like some clarification about the following. Let's say that at the end of this tax year I will have received from my employer £8,307.04 (Taxable income); because of my tax free amount (£12,230) I have paid in taxes £1,049.40. NOTE: just for sake of clarity, my employment terminated in June and I am now a full time student without any income, therefore what earned until then will be the total of my taxable income for this year. I want to make some contribution into my private pension, and my questions are: - What is the maximum amount I can pay into my pension and have tax relief? is my taxable income of £ 8,607.04 OR the amount of tax paid divided by 0.2, therefore £1,049.40 / 0.2 = £5.245,2? Note: 0.2 comes from the 20% tax paid - what happened if I pay in my pension £20.000? Will I be taxed? Will I simply not receive any tax relief over the amount of tax I paid?? I look forward to your reply Mr capelli

Hi,
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You may wish to contact our team for advice
Self Assessment: general enquiries - GOV.UK (www.gov.uk)
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Thank you.
 

Thanks. My intention was to give you all the details to make my question clear, but I understand your point. Let me try to rephrase it in general terms. Someone's relevant earnings are lower than their annual allowance. If this person pays into their pension an amount higher than their relevant earnings, but lower than their annual allowance, will this person have to pay tax? Thank you