I have been with a defined contributed pension since 2004 with Scottish Widows and have changed my provider to Vanguard SIPP. For the first time will be contributing as an LTD company instead of myself as a PAYE earner. I would like to carry forward 3 years of pension payments from my LTD company as i haven't put much into my pensions during this time. I just read that on Gov.uk"you must have been a member of a UK-registered pension scheme for the years you want to carry forward". I can answer yes to this but only as myself as a PAYE worker, or would this apply to my LTD company too as i am the director. I can add funds as a PAYE worker for previous years but have been paying myself a low salary so not sure if i can avail of this. Gov.UK says you can contribute maximum £40k in one year but I also read that you can only pay into your pension not any more than what you have earned. ie if you pay yourself £8k salary, this is the max (£8K) you can contribute into your pension for one year. Im finding it very confusing, i have an accountant but not sure he would have knowledge on this. Any information would be greatly appreciated.