SD61 Tax

Hi there, I wonder if you can answer a simple pension contributions question? In 2023/24 tax year my total earnings were £44313.75, my employer’s pension contributions and mine totalled £24837.20, therefore I am assuming that my scope for further contributions is £44313.75 minus £24837.20 = £19476.55. When I make a pensions top up via my SIPP should I be making a top up of £19476.55 and then my pension provider adds the tax rebate of £3895.31 (£19476.55 x 20%) which would then take me over £44313.75 or should I contribute £15581.24 and then my provider adds the tax rebate of £3895.31, taking the total contribution to £44313.75 exactly? Many thanks for any guidance.

Hi there, I wonder if you can answer a simple additional pension contribution query for me? My total earnings for 2023/24 were £44313.75, my employer's & my pension contributions came to a total of £24837.20, therefore I calculate the scope for further contributions to be £19476.55, limited by total earnings rather than the £60k limit… When I make the additional contribution do I make the figure to be £15581.24, so that when 20% tax relief is applied (£19476.55 x 20%) = £3895.31, it brings the overall annual contribution to exactly £44313.75 or do I just make a straight contribution of £19476.55 and then the tax relief is added afterwards, in effect I have ‘physically’ contributed £44313.75, but the ‘actual’ pension input becomes £44313.75 PLUS £3895.31? Many thanks for any clarification.