(a) Wesley has no income at all for tax purposes in 2017-18. He belongs to a registered pension scheme which operates relief at source and he makes pension contributions during 2017-18 which are all eligible for tax relief. Compute the maximum amount of his net contributions in the year.

(b) Alana is self-employed. She has trading income of £62,000 in 2017-18 and no other income. She belongs to a registered pension scheme which operates relief at source and she makes contributions of £500 per month (gross) to this scheme in 2017-18.
Explain how tax relief will be given in relation to these contributions.

(c) Bruce is self -employed and a member of a registered pension scheme to which he pays net contributions of £320 per month. His trading income for 2017-18 is £2,750 and he has no other earnings. Explain the tax treatment of his pension contributions for the year.

(d) Charlotte is employed at an annual salary of £24,000. She pays 7% of her salary each month into her employer's occupational pension scheme (which is a registered scheme). Explain how tax relief will be given in relation to her pension contributions