I have a limited company, where I am the single Director, holding 100% of the shares and there are no other employees or associate parties. The company is a close company. I am the only shareholders and participant and driver of the company and its revenues. The pension contribution will go into the Director SIPP account only; the SIPP pension account is fully in the name of the Director. No other parties are linked to neither the LTD nor the SIPP pension account. a) I would like confirmation that based on the above conditions the company contributions to the director’s pension will be tax-free and subject to the full tax relief. b) I would like confirmation that there are no limits to how much the company can contribute to the director pension each year i.e. the company can contribute 100% of its available retained earnings reserve in any year and there are no limits to that.