Is tax relief included in contributions for pension recycling rule purposes?

Hi In HMRC rules on pension recycling (PTM133800) it doesn't state whether the tax relief we receive should be included on contributions when calculating increases over previous years. Example: "A member’s annual contributions to registered pension schemes have been £20,000 a year for the last 10 years. In the year in which a pension commencement lump sum is received, the contributions are £30,000." Is the £30k the actual amount the individual pays into the pension, or is it £24k + £6k tax relief? Thanks

Hi Octopus91,
Please refer to:
PTM133810 - Unauthorised payments: Deemed or specific situations that are unauthorised payments: recycling of pension commencement lump sums: overview.
Thank you.

Thanks for the response. I have read and reread these rules many times and can see no mention of including tax relief on contributions. Should I take this as confirmation that tax relief should be disregarded? Thanks

Hi Octopus91,
What you pay into the pension scheme is the net figure.
The pension provider claims 20% from HMRC to make up 100% of the payment into the pension scheme.
If you use the lumpsum from a pension to pay into a pension, that is recycling and is an unauthorised payment, subject to tax.
Thank you. 

The question still hasn’t been answered. Is increase calculated on net or gross contributions?