Pension Contribution Calculation..is this correct?

Sanxxx

(Numbers have been rounded to make it somewhat easier)

My partner was employed for part of this tax year and has claimed JSA for part.

Her taxable earnings are £14000, she will have overpaid tax by £1000 and due a refund.
The pension contributions are £700 (£350 each employer/employee, net pay),

The relevant earnings are £11500 (from employment) and therefore this becomes the maximum allowable pension contribution.

Am I correct in saying that the £1000 tax refund is unrelated and that she could theoretically  contribute up to £8640 to a SIPP which would then reclaim 25% (Govt 20% tax relief) i.e. £2160 making £10800 (that being the £11500 earnings minus the existing £700 contribution)?

Qyburn

Sanxxx said:

...
The pension contributions are £700 (£350 each employer/employee, net pay),
...
Am I correct in saying that the £1000 tax refund is unrelated and that she could theoretically  contribute up to £8640 to a SIPP which would then reclaim 25% (Govt 20% tax relief) i.e. £2160 making £10800 (that being the £11500 earnings minus the existing £700 contribution)?

Employer's contributions don't count towards the earning/tax relief limit. So she can contribute a further £8,920 (net) which after the scheme adds the tax relief will come to  £11,150 gross.