Pension contributions under the new rules that came in this year.

[nomadd]

That's the thread I linked to in the earlier reply. I think technically it's profit not turnover, and whether it's only the given year or retained profit is also debatable. BIM46035 is Hector's guidance on this. This issue is one you'd really need to seek professional qualified advice on I think, if you were thinking of dropping £200k into a SIPP and get a CT refund for example. An IFA may tell you it's fine of course.

Many thanks.

TBH, I don't think I'd ever dump more than £30-40k in the pension in one tax year, and I'd only do it if I had the turnover to justify it in that year. So it looks like things should be OK. Will check this with a specialist first though should I decide to do it, as advised.

Will go and have a read of BIM46035 right now.