Starting Pension contributions after 75

[kumar9]

I have a SIPP+ ISA
My wife has only some State Pension income ( NOT FULL ) , NO SIPP or any other Pension plan
She has substantial savings in an ISA. She has rental income from two properties ( about £ 8000 )
Can she start a new SIPP and what is the maximum she can pay into it , if at all? Or convert her ISA into a SIPP ?
Thank you

[JOHNRE]

My understanding is that none of her current income (from the rentals or the SP) would count as relevant earnings to invest in a Sipp. As a result, the maximum she could put in a pension each tax year is £2880 which would also attract tax relief. This amount has not increased since stakeholder pensions were first introduced in 2001!
(Income from Furnished Holiday Lets is, however, classed as “relevant earnings” for pension purposes).

[D&C]

@JOHNRE

On what basis do you think someone who is already 75 can receive tax relief on those pension contributions?

The wife can probably whatever she wants into a pension but none of it will be eligible for tax relief and there are two basic issues with that approach.

1. Finding a provider who will accept contributions not eligible for tax relief
2. Why would you want to put money held outside a pension into a pension, immediately turning 75% of into taxable income when subsequently taken out?

There might be some nuanced scenarios involving IHT but there is not enough info to say this is remotely a sensible idea