A: Any individual may contribute to a registered pension scheme. The contributions will receive tax relief if they are under age 75 and:
The tax relief will be limited to the greater of £3,600 p.a. and 100% of UK relevant earnings.
HMRC - Pensions Tax Manual - PTM044100: Contributions: tax relief for members: conditions
A: Yes.
A: So long as they are eligible to contribute to a registered pension scheme (see above) a payment of any amount can be made, regardless of a member's level of earnings. The maximum payment which will receive tax relief is a total gross payment (that is member contributions and basic rate tax relief) of up to £3,600 per annum gross in any tax year.
HMRC - Pensions tax manual - PTM044100: Contributions: tax relief for members: conditions
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