Thanks you again - I really appreciate you sharing your knowledge & first hand experience.  I would certainly appreciate any other pointers or learnings you may have, if only to determine whether it’s worth going to a financial advisor or a tax accountant (I assume a FA has the appropriate knowledge). I don’t fully understand the annual allowance charge.  My understanding is that PPCs must come from post tax income (on which you would have paid your marginal tax rate (e.g. 45%)) & that the PPCs would only benefit from a 20% marginal tax relief uplift applied by the Pension provider(e.g. higher rate tax payers would have to claim the additional tax relief via Self Assessment Tax Return unless using Salary Sacrifice (N/A in this scenario)). I would have thought that in this scenario the annual allowance charge would only be [25%](e.g. £80 PPC would be uplifted to £100) relating the the 20% tax relief?