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Posted Sun, 07 Jan 2024 21:57:57 GMT by Gary Y
Is SIPP allowance my three years' non-used-up earnings (basic rate)? I'm self assessment. If I'm using the earnings three years' ago, did I need to report anything or I just deposit into my SIPP broker? Are interest, dividends and rental income count as my earnings? Thank you
Posted Fri, 12 Jan 2024 12:49:05 GMT by HMRC Admin 19

The unused element of your personal pension theshold for the three previous tax years can be added to the threshold of the tax year in question, to increase the threshold for that year. Any pension payments exceeding this amount should be declared in a Self Assesment tax return, as it does not qualify for any tax relief.

Thank you.
Posted Fri, 12 Jan 2024 12:58:58 GMT by Gary Y
Thank you for the reply But what about earnings? Are interest, dividends and rental income counted? Or only salary? Thank you
Posted Wed, 17 Jan 2024 10:32:21 GMT by HMRC Admin 20
Hi KB Y,
For calculating the pension tax threshold, it is only your employment, self employment and partnership income that applies.  
Interest and dividends do not count towards your pension threshold.
Thank you.

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