Hello, Under the split year rules, how much can I put in a SIPP ? For example, return to UK after 15 years overseas, non-resident in UK for tax purposes during this time, return 1 January 2023 and reporting in UK as split year for 2022/23. As a 'non-earner' can I put UKP 2,880 (net) in my SIPP for 2022/23 ? I did not put anything in my SIPP when I was overseas, is it possible to put in an allowance for previous years now I have returned ? Lastly, is 'non-earner' defined as someone who is earning from employment or self-employment ? As a retiree am I considered a 'non-earner' or does the fact I have investment income place me in a category where I could put more in my SIPP ? Many thanks for and advice/help.