Sorry for the delay getting back to you on this. I had to ask the Team at HQ.All AFPS are unfunded and there is no ‘real ‘ pension pot that exists. For the purposes of Annual Allowance a method (devised by HMRC) is used to determine how much would have been contributed to achieve the increase in pension value over the year.There is no tax relief on the PIA (because it does not really exist). If you made any ‘real’ contributions such as ‘Added Pension’ where you purchased additional pension from your own income there will have been tax relief on those contributions.