Mahonia

Hi, The HMRC guidance page on "Tax on your private pension contributions" indicate that "You can get tax relief on private pension contributions worth up to 100% of your annual earnings." Can we use earnings from previous fiscal year to contribute to pension contribution this current year. For example, 23/24 annual earnings not used already towards pension contribution: £10,000 (as well as having an unused pension allowance being carried forward too of £20,000) 24/25 annual earnings: £50,000 Can i pay £60,000 into my pension in 24/25 or are the contributions limited to 100% of earnings made in the same year 24/25?