Self Employed Pension for an Older Newbie?

Albermarle

LizMac42 said:

Thanks again Forumites - a lot of helpful information here - I was thinking of looking at the Vanguard one as my son has one to supplement his other pensions.  I would also need one which we can start up by paying the maximum lump sum (which I have read is now £60k) as a lump sum from me (gifting for IHT reasons!)

The £60K includes the tax relief that the pension provider will add on, so you can not actually add that much. 
In any case as mentioned in previous posts, she can not add more gross than her gross earnings.

So take her gross earnings ( before tax ) and then she can add that X 0.8
Or she can add £60K X 0.8 if her gross earnings are above £60K .

xylophone

I would also need one which we can start up by paying the maximum lump sum (which I have read is now £60k) as a lump sum from me (gifting for IHT reasons!)

Had you see post above?

 Her annual contributions are limited to a maximum of the lower of earned income (her own) before tax, or £60K. That maximum includes all contributions from whatever source, including a helpful parent, and any tax relief at basic rate claimed on her behalf and added to her pot by the provider.

If your daughter's income for the tax year is £45,000 gross then she would contribute £36,000 to the pension  and would receive tax relief of £9000.

She could contribute the remaining portion of the gift in the following tax year.