Readers’ forum: Pension problem

Some clients are thinking of making contributions to personal pension plans and were wondering whether there is unused relief from previous years that could be taken into account.

The first client was enquiring on behalf of their spouse who has no earned income. I am aware that gross contributions of up to £3 600 a year can be made but if they have not paid into a pension scheme in previous years is there unused relief available from those earlier years?

The second client has been earning about £30 000 a year from their self-employment for some years. Is there unused relief that can be brought forward? She had been told (this sounds like pub talk) that unused relief could only be carried forward if some pension contributions had been made in those earlier years.

I would very much appreciate some definitive advice here.

Query...