Pension Contribution at 74

xylophone

https://www.gov.uk/tax-on-pension-death-benefits

it will be part of my estate.

See

https://techzone.abrdn.com/public/pensions/Tech-guide-pensions-IHT

https://www.moneyhelper.org.uk/en/pensions-and-retirement/pension-problems/pensions-after-death

It appears that you have a personal pension with Aviva.  Is there a reason why funds cannot be added?

You could explore a transfer out.

In terms of  personal tax relieved pension contribution, if you have no relevant earnings, you are limited to £2880 net - provider will claim £720 relief and add it to the pot.

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

Re  corporation tax relief

https://adviser.royallondon.com/technical-central/pensions/contributions-and-tax-relief/employer-contributions-and-tax-relief/#:~:text=Can an employer pay contributions for an individual who is,still receive corporation tax relief.

Silversurfer60

xylophone said:

https://www.gov.uk/tax-on-pension-death-benefits

it will be part of my estate.

See

https://techzone.abrdn.com/public/pensions/Tech-guide-pensions-IHT

https://www.moneyhelper.org.uk/en/pensions-and-retirement/pension-problems/pensions-after-death

It appears that you have a personal pension with Aviva.  Is there a reason why funds cannot be added?

You could explore a transfer out.

In terms of  personal tax relieved pension contribution, if you have no relevant earnings, you are limited to £2880 net - provider will claim £720 relief and add it to the pot.

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

Re  corporation tax relief

https://adviser.royallondon.com/technical-central/pensions/contributions-and-tax-relief/employer-contributions-and-tax-relief/#:~:text=Can an employer pay contributions for an individual who is,still receive corporation tax relief.

They tell me not. I am waiting for  a document that will apparently give me my options. 

Thank you for your very interesting and useful links