Deferred Bonus Shares from former employer allowable for SIPP contribution?

I left my last employer in July last year. I will receive some deferred shares in tax year 2023/24 which will be subject to income tax and NI. Will this income be allowable as income for SIPP contributions? I am not otherwise employed. I am not taking income from drawdown at this point and believe that I would comply with recycling rules.

Hi,

This would count as income but you would also need to check the amount you have received to see what relief is due.

Tax on your private pension contributions

Thank you.