David Beattie

Thanks for the response. I understand the £3k PCLS cannot be returned to the pension. I note that this is below the £7.5k threshold mentioned in PTM133810. Does this mean that the £9k that is taxable, but is covered by the income tax allowance could be returned to the pension? Alternatively, could £2880 be returned to the pension, since this is what has been contributed in the past?

If my only income is from a small private pension via UFPLS (Total £12k = £3k tax free and £9k taxable) hence I pay not tax at all, how much am I permitted to put back into the pension each year and get tax relief/repaid within a recognised provider scheme that applies relief at source?