Question: are you subject to the money purchase annual allowance?
Answer: Money Purchase Annual Allowance (MPAA) You can get tax relief on pension contributions up to £40,000 a year or 100% of your taxable salary. ... Currently you can pay up to £40,000 a year (or 100% of your salary) into a pension scheme and get tax relief on your contributions. This is known as your Annual Allowance.