Relevant UK earnings

Income on which tax-relief is able to be claimed in respect of contributions in excess of £3,600 per tax year and which is defined as:

• employment income;
• income which is chargeable under Schedule D and is immediately derived from the carrying on or exercise of a trade, profession or vocation (whether individually or as a partner acting personally in a partnership);
• income to which section 529 ICTA (patent income of an individual in respect of inventions) applies.

For an employer to claim tax-relief for contributions it makes on behalf of a member the above will also apply.

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