AVCs - which tax year for pension input calculation

zagfles

The AA is not restricted by earnings (with the exception of the very high income taper mentioned above). The tax relief limit is restricted by earnings. There's always utter confusion on this issue and hundreds of threads in here over the years explaining it. Even IFAs and usually reliable financial publications and media get this wrong. 

Your plan may work but there's always the risk the scheme will change the way it calculates the PIA and do it properly, ie as HMRC say it should be done for net pay, and do it on the payroll deduction date. Or that they speed up their process for getting it into the pension.