Pension taken early and starting another / tax?

paultrabant

With the government removing the upper limits on pension savings (previously 1.25m) and with the cost of living I am thinking about a part time job after taking early retirement (12 months ago). To be tax efficient it seems to make sense to start a new pension/avc from pre tax wages . 
I think the pension I have taken is now considered as income and not pension saving. 
But what is the limit I can put into a new pension and is there any tax issues from already having a pension especially as this was within three years?
Any advise welcome 

QrizB

Pension income is income, but is not considered earnings for the purposes of pension contribution tax relief.

Mark_d

This depends on whether the pension you have already taken was under flexible access arrangements

NoMore

You may have triggered the MPAA, such that your contributions to pensions are now limited to 10k per year, however its not clear if you have from your post. It depends on what your current accessed pensions are (DB or DC) and how you have accessed them.

You will still be subject to the Tax relief limit, such that you only claim tax relief up to your relevant income (your pension will not count as relevant income for this). So even if you have triggered the MPAA, but earn less than 10k from your part time job, it will only be worthwhile putting up to your part time income into a pension.

xylophone

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

https://www.moneyhelper.org.uk/en/pensions-and-retirement/tax-and-pensions/money-purchase-annual-allowance-mpaa

Will the new job offer a pension scheme?

If so, DB or DC?