MartyB

I will reach my 75th birthday in the current tax year 2024/2025. I pay personal contributions into a SIPP but I realise I will only be eligible for tax relief on my contributions if paid before my birthday. My SIPP provider has indicated that the source of my contributions may only include relevant earnings made from employment. The rules seem to indicate that contributions the higher of "100% of your UK taxable earnings" or £3600 are allowed. In this tax year I will receive a small salary in addition to my State Pension, so I will have an income exceeding my total personal allowance, so will end up paying income tax. My SIPP provider has indicated that State Pension does not count towards my earnings, but my contributions may only include relevant earnings made from employment. In that case my employment earnings in the current tax year prior to my 75th birthday will not reach the tax free allowance threshold of £3600. Does the tax free allowance cease at my 75th birthday or is the income for the complete tax year taken into consideration? Is my SIPP provider correct in saying that contributions partly derived from a State Pension does not count towards allowable taxable earnings? I need clarification of these rules please.