My spouse is a non earner but high income tax payer due to income from dividends and property rental income. While I am trying to check what his maximum allowable pension contribution is, I noted that the information under this link seems to be incorrect and confusing. Under, it states You still automatically get tax relief at 20% on the first £2,880 you pay into a pension each tax year (6 April to 5 April) if both of the following apply to you: * you do not pay Income Tax, for example because you’re on a low income* your pension provider claims tax relief for you at a rate of 20% (relief at source) ————- But according to Sections 190(4) of Finance Act 2004 -, it does Not require the member not paying income tax in order to get tax relief of £3600 . It states that as long as the relevant UK earning is below £3600, then one should be able to get £3600 tax relief. Similar is stated correctly in the manual that ‘If a member has relevant UK earnings of less than the basic amount of £3,600 but is making a contribution of more than the level of their earnings RAS is the only method by which the member can get tax relief on the excess contribution (up to £3,600).” ————- Can someone take a look and make necessary amendment to so that it does not take reference to the income tax but the relevant earning instead? Otherwise it is confusing to those who are not employed but need to pay income tax due to non-relevant earnings ( eg dividend, bank interest, property, investment income). As in such case, they should be able to contribute £2880 in the private pension. The wordings should also align with the legislation and the manual.