Pensions, self-employment and self-assessment

[gardenman]

Looking for some clarification, please.
Consider a self-employed person; He/she states/declares a NET profit for a tax year of £15,000 - is that figure classed as earnings?
If yes, then my next questions concerns amount that he/she can pay into a SIPP and get tax relief on it. I have read a statement that says 'You can get tax relief on personal pension contributions up to 100% of your earnings, or £3600 if this is more'. So this person could contribute a maximum of £15,000 and get £3750 in tax relief - correct?
Another statement I have read says 'Your pension contributions are also limited by the annual allowance, which is currently £60,000 each tax year for most people. - how does that affect a self-employed individual?

[D&C]

It is the taxable profit which counts for pension contribution purposes.

Assuming that that is £15,000 and there are no other earnings which are relevant for pension contribution purposes then then that is the maximum contribution, you cannot add £18,750 as per your example. Not sure why you thought you could do this to be honest.

You would pay £12,000 to the pension company and they would add £3,000 in basic rate relief (which they get from HMRC, you are NOT involved in that). You then have a gross contribution of £15,000.

Also, whether you pay £3,000 in tax for the same tax year is irrelevant.

The annual allowance is of no relevance to someone who is self employed earning relatively small amounts.