chris steven

Hello If I have read a number of posts with similar questions but am not 100% clear on the position. I was overseas for two years where i was still a member of a UK pension scheme. I have since returned to the UK and would like to maximise my contributions. Am I able to utilise the full amount of the pension allowance in the years that i was out of the country (i.e. 40k, 60k and 60k for the last 3 years) or is there any limitation? I have read contradictory advice that states: - the full allowance is available - the allowance is capped at UK earnings in the relevant tax year (or £3,600 if lower) By way of example, if i earned £10k in the UK in year 1, £0 in year 2 and £100k in year 3 would my allowance be: - year 1 (10k or 40k) - year 2 (0, £3.6k or 60k) - year 3 (60k) Many thanks