Contributing to a SIPP (previous years allowance)?

Sillychuckie

I understand you can 'carry forward' SIPP allowances into future years, but, is it ever possible to make a contribution to a SIPP but have it treated as a contribution for a previous tax year?

I'm pretty sure the answer is no - I can't find anything about it to suggest otherwise.

My income 2 years ago peaked a little bit above into the high rate threshold, and I missed the opportunity of topping up a SIPP.
Putting in 1k today, would be less beneficial than if I put 1k in 2 years ago (as at 40%, the govt would top up more).

Any hope for me getting a contribution treated as being from an earlier year?

Thanks. SC

System

I very much doubt it.
And it doesn't quite work as you suggest. You can't carry forward allowances - you have to make contributions this year in excess of the maximum (ie £50,000) and then the excess can be used against last year's (unused) allowance.

Lewey_78

In order to Carry Forward you will need to make full use of this current tax year's allowance. In addition, the tax relief provided on the contributions is in the year of payment.