pensions advice

I am looking to start a SIPP pension for my wife who is currently not working. She is in the UK on a 2.5 year leave to remain and as per her residence card she has "no recourse to public funds". It is my understanding that if you are not working and have no eligible income, then you can contribute up to £3,600 a year into a pension, equating to £2,880 from you and £720 in tax relief. Is someone with no recourse to public funds allowed to open a SIPP and claim this this tax relief on contributions? Thanks

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?