Am I right in thinking that contributions can be made net - and relief obtained - up to the limit of £3600 gross irrespective of whether there is any income against which to claim the relief? Putting it another way, if a person has income of less than £6035, he or she can still pay £2880 net and the pension provider will be able to gross it up to £3600 by claiming from the government.
Regards
Jonathan Morton