Authors and literary profits: royalties to person other than author & pensions

A widow has recently inherited loyalties from her late husband that will continue for two years and we understand that they are taxable as miscellaneous income. Is this income "relevant earnings" for the purposes of making a pension contribution and receiving tax relief on it. We do not believe that the royalties are for a trading purpose but perhaps you can also clarify that?

Hi Lorraine Ames,
As the royalties are not part of a trade/profession/salary they are not relevant earnings.
Please see:
BIM50725 - Authors and literary profits: royalties to person other than author
Thank you.