I have a client with substantial rental income along with other sources of income and looking to invest money into his pension. I normally refer him back to his financial adviser to make any necessary calculations regarding his contributions as I see this within the financial advisers remit. Out of interest I have had a look at the legislation myself and from looking at the rules it appears that my client is unable to use his rental income (unless funished holiday let) for relevant earnings to calculate the amount he can put into his pension but the rental income will reducing his annual allowance by up to £30,000 by taking his income over the £150,000 threshold. Appears to be another effort by the government to penalise rental property owners. Just wondered if anyone would be able to clarify that my understanding is correct.