Pension annual allowance

For a higher rate tax payer, is the annual pension allowance of £60,000: a) a net allowance for personal cash contributions (max untaxed personal contribution £60,000) b) a gross allowance after applying a basic rate top-up of 20% (max untaxed personal contribution £48,000) [60k = 48k/0.8] c) inclusive of higher rate relief too (max untaxed personal contribution £40,000) [60k = 40k/0.8*1.2]? Thanks

Hi,
The annual allowance is £60000 and takes into account all payments made, including relief applied by you and your employer.
Thank you.

For clarity, does this mean option b) or c)?

(I'm replying whilst the previous post is still in moderation and hidden - I can't currently see it.) The annual allowance applies to the total of all amounts going into your pension, i.e.: 1) Anything you pay in 2) Any basic rate relief that is claimed by your pension provider and added to your pension 3) Anything anyone else pays in (e.g. your employer) Of the options you listed, this is closest to b), but employer contributions use up the allowance too. Higher rate relief claimed on the tax return does not affect the annual allowance, because it is not paid into the pension, instead being returned to the taxpayer's general income.