which amount you can put into a pension which is amount you can put into a pension which is tax free, after which, if you break which is tax free, after which, if you break the threshold, then you -et you break the threshold, then you get an you break the threshold, then you get an additional tax charge. the annual get an additional tax charge. the annual limit is currently £40,000 and it annual limit is currently £40,000 and it is annual limit is currently £40,000 and it is going up to £60,000, and what and it is going up to £60,000, and what phil and it is going up to £60,000, and what phil is and it is going up to £60,000, and what phil is asking is can you backdate what phil is asking is can you backdate if you haven t put any money backdate if you haven t put any money and in the previous years? yes, money and in the previous years? yes. you money and in the previous years? yes. you can, money and in the previous years? yes, you can, for the previous