It was understood that, to make a personal pension contribution, then subject to the lower limit of £3,600, the taxpayer must have earned income of at least an equivalent amount. This is the case, but relief may effectively be obtained against investment income and employer contributions should not be overlooked
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.