Split Year Treatment Pension Contributions

pjam101

Dear All,

I am returning to the UK from abroad in August and will receive split year treatment for this tax year.
For pension contributions, what am I allowed?
How does the £3200 I am allowed when abroad and the contribution amount I am allowed while in UK work?
Do I have to calculate e.g. 30% of the tax year abroad = £960 allowed now while still abroad and then add my UK earnings for the later half of the year, say £30K so £30,960 total or what?

Many Thanks!
PJ

QrizB

As I understand it, there's no split year when it comes to pension contributions.

Your tax relief limit for personal contributions will be your relevant income (essentially your UK earnings) or £3600, whichever is greater.

If your UK earnings for the tax year are £30k, your limit is £30k.

pjam101

Thanks You QrisB!