A sole director has multiple sources of income ie rental income,salary and dividends. I understand that his salary is only eligible for tax relief. Question is what about if he contributes more than his salary and want to carry forward last three years annual contributions?
His salary is £8.6k , so he can contribute upto 100% of this amount. Can he contribute upto total £25.8k (£8.6 x 3 years) to get tax relief using carry forward rule. Will he still get tax relief for full amount on £25.8k or only on £8.6k?