pensions advice

Thank you for your feedback HMRC Admin 20. Based on these references could you please confirm whether the following scenario is permissible? Year 0 - Zero eligible earnings, £1 pension contribution. Year 1 - Zero eligible earnings, Zero pension contributions Year 2 - Zero eligible earnings, £40k pension contributions (utilise unused max allowance from year 1) Year 3 - Zero eligible earnings, £40k pension contributions (utilise unused max allowance from year 2) Year 4 - Zero eligible earnings, £40k pension contributions (utilise unused max allowance from year 3) Year 5 - Zero eligible earnings, £40k pension contributions (utilise unused max allowance from year 4) Year 6 - Zero eligible earnings, £40k pension contributions (utilise unused max allowance from year 5) Year 7 - Zero eligible earnings, £40k pension contributions (utilise unused max allowance from year 6) Year 8 (2023-2024) - Zero eligible earnings, £40k pension contributions (utilise unused max allowance from year 7) Year 9 (2024-2025) - Zero eligible earnings, £60k pension contributions (utilise unused max allowance from year 8) For each tax year there are no eligible earnings, so the max relief for that year is £2880. But this can be exceeded by utilising past years unused allowances? So in each year, rather than worrying about the £2880 relief, we can simply utilize the unused £40k allowance from the previous tax year? As long as there is one unused year at the start, and the £2880 doesn't change, then this can be done in perpetuity? So in effect it is permissible to contribute the maximum allowance into a SIPP every year where HMRC provides a 20% gross up with zero eligible earnings, by utilising previous years unused allowances? No extra tax would need to be paid in the tax return to refund the 20% gross up by HMRC? The only times this wouldn't work, is when allowances such as the 40k/60k yearly allowance changes. Am I missing something? Thanks

Thanks for your feedback HMRC Admin 17. I have reviewed this page and I do not believe that this applies in this case. This is a case of SIPP contribution > earnings, not a case of SIPP contributions > 40k or 60k annual limit. Could you please take another look at this case and let me know what to do about the excess £10,000? Thanks

I have similar question regarding pension contributions. This is my scenario: Salary 2022-2023 £30,000 SIPP contribution 2022-2023 - £32,000, grossed up to £40,000 within the SIPP Previous three year salaries and pension contributions of £0, but pension contributions and salary in years prior to this. As the SIPP contribution is greater than the annual salary in 2022-2023, the contribution exceeds the allowable limit for the tax year. Therefore there is £10,000 of excess contributions this tax year. What would be the tax implications of this excess contribution? Can carry over from previous years be used to cover this excess?