SIPP in retirement

etienneg

A friend is retiring this summer and we have been discussing his financial situation. His retirement income will be from defined benefit pensions (from which he will also receive a tax free lump sum) and state pension. Does this restrict what he can contribute to a SIPP (a) this tax year, or (b) in future tax years? Or do the recycling rules only apply to what is received from defined contribution pensions?
We are trying to work out if it is OK for him to make a substantial contribution to a SIPP this year (based on earnings April to June 2017, and possibly also from the previous tax year) to gain tax relief at 20%.
The other question is whether or not it is sensible to do so. His pensions will put him close to the higher rate tax threshold, so he would only be able to draw a few thousand from the SIPP each year before hitting this. There seems no point in saving 20% tax and then having to pay at 40%!
Any information and comments are welcome.

xylophone

Re contributions when there are no relevant earnings - post 4

https://forums.moneysavingexpert.com/discussion/comment/72423883#Comment_72423883

re recycling

http://adviser.royallondon.com/technical-central/pensions/contributions-and-tax-relief/recycling-of-tax-free-cash/

re carry forward

http://adviser.royallondon.com/technical-central/pensions/contributions-and-tax-relief/carry-forward/

kidmugsy

Avoiding 40% tax might be sensible if he thinks his widow will be doing most of the drawdown and paying 20% tax.