UrsaMajor

As per the HMRC website, the max pension contribution on which tax relief is available in any tax year is the greater of: * £3,600, or * An individual’s “relevant UK earnings” that are chargeable to income tax for the tax year. So, the question is, do sums received as deferred bonuses qualify as “relevant UK earnings” in the tax year in which they are received/taxed or in the year that they were awarded (three years earlier in my case)? Logic and the tax treatment would suggests the former, but I have not been able to find any definitive guidance to affirm this. Thanks

As per the HMRC website the max pension contribution on which tax relief is available in any tax year is the greater of: • £3,600 • The individual’s “relevant UK earnings” that are chargeable to income tax for the tax year. In which tax year do deferred bonus payments The question concerns the treatment of deferred bonus payments (aka “payments after leaving”) and in which year they qualify as “relevant UK earnings” (assuming that they do at all). So, do sums received as deferred bonuses qualify as relevant UK earnings in the tax year in which they are received/taxed or in the year that they were awarded (three years earlier in my case)? Thanks