SIPP Pension Top Up: Carry Forward Rules

macman

I'm considering topping up a SIPP pension by contributing some of my unused allowances for the last 3 years under the carry forward rules. I'm clear about the annual allowance calculation, but please can someone explain the total upper limit calculation, which is no more than your income in the current tax year. Is this based on gross income, taxable income, earned income, earned income plus savings/investment income or what? I am self- employed, so it's not just a matter of plugging in my annual salary.
Some guides refer to 'earned income', while others mention 'relevant earnings'?

dunstonh

Is this based on gross income, taxable income, earned income, earned income plus savings/investment income or what? I am self- employed, so it's not just a matter of plugging in my annual salary.

it is your gross earned income from employment or self employment. In other words, whatever your accounts shows your gross profit to be.

Fermion

HL have quite a good write up and calculator

http://www.hl.co.uk/pensions/sipp/pension-carry-forward