Definition of pension payment dates, impact on annual limit

[langtonbrow]

Hello there,

Quite a simple question although I expect the answer could be less clear. Does anyone know whether HMRC refer to pension payment dates as the date the money left the taxable salary (ie payday) or the day that the funds were allocated into the pension. There can be days/weeks between the two. Clearly the difference could impact on whether one has paid more or less than the £40,000 annual allowance within a tax year.

With thanks,
L.