Simon D

Hi, thanks for the reply, My query was second paragraph on the original post; ."...assuming no prior year contributions can carry forward be applied and contributions made by a non tax payer (£2,880 per year) for prior years and 20% tax relief at source be claimed by the pension provider for each of those years ?" Thank you.

From HMRC website; Non tax payers can get tax relief at 20% on the first £2,880 paid into a pension each year if both the following apply, 1, low income non tax payer and 2, pension provider claims tax relief (20%) at source. My query is, assuming no prior year contributions can carry forward be applied and contributions made by a non tax payer (£2,880 per year) for prior years and 20% tax relief at source be claimed by the pension provider for each of those years ? The pension provider themselves is unclear !