Octopus91

Thanks for the response. I have read and reread these rules many times and can see no mention of including tax relief on contributions. Should I take this as confirmation that tax relief should be disregarded? Thanks

Hi In HMRC rules on pension recycling (PTM133800) it doesn't state whether the tax relief we receive should be included on contributions when calculating increases over previous years. Example: "A member’s annual contributions to registered pension schemes have been £20,000 a year for the last 10 years. In the year in which a pension commencement lump sum is received, the contributions are £30,000." Is the £30k the actual amount the individual pays into the pension, or is it £24k + £6k tax relief? Thanks