(a) Wesley has no earned income in 2020-21 but he does have substantial investment income. He belongs to a registered pension scheme which operates relief at source and he makes pension contributions during the year, all of which are 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 2020-21 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 2020-21.

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 which operates relief at source. He pays net contributions of £320 per month. His trading income for 2020-21 is £2,750 and he has no other income. 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.