SIPP contribution - provider claims basic tax relief

[onslow]

Hello,

If I make a SIPP contribution this tax year, the provider will claim basic tax relief (20%) from HMRC. However this process usually takes a month before the funds are credited

My question is, if the basic tax relief funds are credited in the next (2019/2020) tax year, will they count against the 2019/2020 or 2018/2019 annual allowance limit?

[PinkDalek]

The relevant date is the date of the pension contribution, not when the tax relief is credited.

[onslow]

Thanks Pink!