Pension carry forward

[Brinyan]

Can anyone clarify if this is right, please?
I have a very small personal pension that I’ve been paying into for the past many years.
As this pension is in place & I’m self employed (always have been), am I right in thinking that I can open a pension with a new provider & put money in from the 3 previous tax years? Is it that simple?
I know that as being self employed I can put in 100% of earnings to a pension.
Any advice welcome. Thanks

[Mr Pointy]

In general yes, but you have to have earned the amount you want to put into the pension so you can't have net relevant earnings of 40k this year & invest £100k into a pension - unless you are operating as a limited company & the company is making the contributions.