SIPP contribution from self-employed business earnings which includes SEISS grants

Sukum

Trying to find out definitive answer to whether SIPP contributions from income which includes SEISS grants can get tax relief?

Secret2ndAccount

Assuming you are self employed, SEISS 1,2, and 3 are considered earnings from your business. So, yes, you pay tax and NI on them, and can contribute them to a pension. They count as earnings for 20/21 so the pension contrib needs to be made by end of March 2021

Secret2ndAccount

Sorry, you asked for a definitive answer. Here is a link to the relevant section of the HMRC tax manual

https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim40458