No, in-specie contributions are not permitted into the SIPP.
Yes, you can pay into more than one pension scheme at any time but contributions to all schemes during the current tax year count towards the annual allowance. Total contributions are therefore important to consider so that the annual allowance charge does not apply. You may have the option to carry forward any unused annual allowance from the previous three tax years to the current year’s annual allowance. This will give you a higher amount of available annual allowance to use for that year. It is also important to note that from the 2015-2016 tax year onwards you may be subject to the (MPAA) money purchase annual allowance instead of the annual allowance and so your input across all pension schemes in relation to contributions is important. On a specific scenario and case please refer to our technical team.
Contributions can be paid after age 75, however, they are not a relievable contribution and cannot qualify for tax relief.
Our SIPP is registered with HMRC for the relief at source (RAS) system to enable tax relief on member contributions paid. An individual is entitled to tax relief in respect of any relievable pension contribution provided the individual is an active member of a registered pension scheme, and a relevant UK individual in the tax year the contribution is paid. The relief at source system means that contributions are paid net of basic rate tax, which is then claimed back from HM Revenue and Customs by Heritage Pensions and added to the pension fund. If you are a higher rate taxpayer, any additional tax relief is obtained through your own self-assessment.
Yes, your employer can make contributions to your SIPP.
There are no limits on the amount of pension you can make each year although there are limits based around tax relief for pension contributions each year. The Annual Allowance is the maximum level of contributions stated above you can make each year which will attract tax relief. Where the Annual Allowance is exceeded, an Annual Allowance tax charge will apply at your marginal income tax rate. As from 6th April 2015, the annual allowance available depends on individual circumstances and whether you have flexibly accessed your pension or not. Please contact our technical department for more information.
No, there is no minimum contribution.
You may contribute to your SIPP even when you are not a UK resident although ordinarily, it is only UK individuals with relevant UK earnings that are deemed eligible for tax relief. You can receive tax relief up to a maximum of 3,600pa gross on contributions for up to 5 years but ONLY if you joined as a member of the scheme while resident in the UK. Non-UK residents, at the time of registration to the scheme, can still contribute but no tax relief will be available

HMRC does not impose limits on the level of contributions that you can pay into SIPP. Where certain conditions are met, tax relief will apply on the member contributions up to 100 percent of your relevant UK earnings up to a maximum of £40,000 gross before tax relief. This is known as the Annual Allowance.

There is a maximum of £3,600 gross for members with no UK relevant earnings which can claim tax relief.

You must be a relevant UK individual for such contributions to qualify for tax relief.