£2880 into SIPP until age 75

etienneg

With no 'earned' income, you can still pay £2880 into a SIPP each year and obtain tax relief of £720, whether or not you pay tax. It is often said that you can do this 'until age 75', but what exactly does that mean? When is the last time you can do this? Is it:
1. In the tax year before your 75th birthday occurs?
2. In the tax year when your 75th birthday occurs, as long as you do it before your birthday?
3. At any time in the tax year when your 75th birthday occurs?
I would be grateful if anyone knows the answer to this, especially if they can give a link or reference to the legislation/rules.

Dazed_and_C0nfused

I think this has the answer,

https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm044100

etienneg

Thanks for the quick reply. As far as I can see, this just uses language similar to what I mentioned:
"Although contributions can be paid after a member has reached the age of 75, they are not relievable pension contributions and cannot qualify for tax relief."
My interpretation of this is that number 2 in my list of alternatives is correct. However, it's not my interpretation that matters. Do you have any further information, please?
Or, if you really think your reference has the answer but I haven't found it, could you tell me where to look?

dunstonh

but what exactly does that mean? 

It means you cannot pay in your £3600 if you are aged 75 but can if you are aged 74.

3. At any time in the tax year when your 75th birthday occurs?

No.  Before you are 75.

etienneg

Thanks, dunstonh.