Pension Contribution - Total Taxable Pay or Gross Pay

I want to maximise my pension contributions but earn less that £60k, My understanding is that I cannot get tax relief on contributions that exceed my Salary. My P60 and tax returns show Total Taxable Pay but this excludes my contributions to the LGPS Defined Benefit Pension Scheme. So my Gross pay is higher. I am aware that the "Pension Input Amount" for my LGPS is different from my actual contributions and have figures for this relating to the last few years but not the current year. I am 57 and have not made any flexible drawdowns etc. My Questions: 1. Is it "Total Taxable Pay" or "Gross Pay" that limits the pension contributions that I can get tax relief on? 2. If I did not utilise my full allowance last year then can I use it this year even if this means I invest more than my current year pay (under whichever definition is correct)? I interpret not but live in hope! 3. Any tips on how to calculate my Pension Input Amount for the LGPS? I have figures for the last few years and my pensionable pay has not changed too much. So ignoring changes in Pensionable pay I would have thought that I should be able to get a decent estimate.

Hi Grub Krinslan,
Your gross pay is the threshold for pension relief or £60000, which ever is lower.
You can carry forward any unused threshold from the 3 previous tax years and add to this tax year.
Any amount then paid into your pension that exceeds the new revised threshold, must be declared in a Self Assessmen tax return as it is taxable.
Thank you. 
 

Hi Thanks, really helpful. May I just double check because I have seen contrary advice. You said “ You can carry forward any unused threshold from the 3 previous tax years and add to this tax year.” Can I then invest up to that limit even though that would exceed my current year gross pay?

Hi Grub Krinslan,
Yes, you can still do that but relief would only be applied up to the level of your salary.
Thank you. 

I asked for tips on how to calculate my Pension Input Amount for the LGPS? For anyone that is interested, there is a calculator here: https://www.lgpsmember.org/help-and-support/tools-and-calculators/annual-allowance-quick-check-tool/ Thanks again everyone.