How much can I put in my SIPP before April 5

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For most people, the maximum you can put into your SIPP before April 5 is £60,000 or 100% of your earnings (whichever is lower).

However, this limit can be higher if you have unused allowance from previous years, or lower if you are a very high earner or have already taken taxable money out of a pension.

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Guide: SIPP Contributions Before the Tax Year Ends

With the April 5 deadline approaching, many savers rush to top up their Self-Invested Personal Pension (SIPP) to maximise tax relief. Here is a simple breakdown of the rules for the 2025/26 tax year.

1. The Golden Rule: 100% of Earnings

You cannot pay in more than you earn.

• If you earn £35,000 a year, the maximum tax-relievable contribution you can make is £35,000.
• If you earn £80,000 a year, your limit is capped at the annual allowance of £60,000.

Note: “Earnings” usually means your salary and bonuses, but not dividends or rental income.

2. The Annual Allowance Cap (£60,000)

The standard limit on how much can be put into your pension each year—from you, your employer, and tax relief combined—is £60,000.

If you put in more than this, you won’t get tax relief on the excess and may face a tax charge.

3. How to Contribute More: “Carry Forward”

Did you know you might be able to pay in more than £60,000? If you haven’t used your full allowance in the last three tax years (2022/23, 2023/24, or 2024/25), you can “carry forward” that unused allowance to this year.

• Condition: You must still have earned enough in the current tax year to cover the total contribution.
• Example: You earn £100,000 but have only put £40,000 into your pension this year. You effectively have £20,000 unused for this year, plus any unused amounts from the previous three years, which you could use to make a large lump sum payment.

4. When the Limit is Lower

There are three main scenarios where your allowance drops below £60,000:

• You are a high earner (Tapered Allowance): If your “adjusted income” (total income + pension contributions) is over £260,000, your allowance gradually drops. For every £2 you go over, you lose £1 of allowance. The minimum allowance for very high earners (earning £360k+) is £10,000.
• You have already taken pension income (MPAA): If you have already dipped into a pension and taken a flexible taxable income, your annual allowance for future contributions usually shrinks to just £10,000. This is called the Money Purchase Annual Allowance.
• You have no earnings: If you don’t work or earn very little, you can still pay into a SIPP. The limit is £2,880 of your own money, which the government tops up to £3,600.

5. Don’t Forget the Tax Relief Top-Up

When you pay into a SIPP, the government adds 20% tax relief automatically.

• To get £60,000 into your pension, you only pay £48,000. The government adds the remaining £12,000.
• Higher/Additional Rate Taxpayers: You can claim back even more tax (another 20% or 25%) through your self-assessment tax return.

Important Deadlines

• April 5 is the official cut-off, but SIPP providers often have earlier deadlines for processing payments (often late March).
• Bank transfers can take time. Don’t leave it until 11pm on April 5!

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