Redundancy and Pension

I am due to receive 90K redundancy and I want my employer to pay 60K into my pension. Earnings this year to redundancy date are 40K. 2 questions, does the 60K redundancy count towards my earnings this year as it is taxable as income or can I only pay in 40K tax free? And how does pension tax carry forward actually work, does it happen automatically?

Hi,
Please refer to the following guidance under the section "Earnings that attract tax relief":
PTM044100 - Contributions: tax relief for members: conditions
Thank you.