Help - lump sum pension payment to reduce tax?

[BERGS2]

Hi finance forum,

This is a bit of a fusion of questions on personal allowance and loss on earnings over £100k tax on pension contributions.

https://www.which.co.uk/money/pensions-and-retirem...

if my partner were to put a lump sum of £8k into her personal pension, would the relief be addded to the pension contribution (i.e. grossing up) - OR will it be manifest in a lower tax liability form, having dropped her effective gross salary and partially re-instating the personal allowance that is lost between £100k-£125k earnings ?

and at what point are these personal allowance tax savings realised - i.e. would they form a rebate from tax return for '21/'22, or be added to the personal contribtions to the pension pot?

a) How much you actually pay into your pension:
b) Amount of basic tax relief added:
c) Amount of higher rate tax you can claim back:
d) The total amount of tax relief you earn
e) The total cost of your pension contribution

seem fairly straight forward that b+c=d, the total minus d = e

What is unclear is whether these account for the personal allowance threshold - or is this not a factor for lump sum payments?



any broader steers most welcome!