I am a SIPP/ SSAS Administrator and would say that you haven't provided enough information for anyone to be able to answer.

As Mary mentioned above, RPSM (Registered Pension Scheme Manual) found on the HMRC web site outlines the current rules surrounding this and therefore I too would ask the source of your income for making this contribution as if it is funded partially or fully by PCLS (Pension Commencement Lump Sum) then this would be classed as recycling.

In response to one of the comments above, I my many years of experience I haven't come across many IFA's who could identify pension recycling and would suggest that if anyone is in doubt, ring the help desk explaining your situation, alternatively you could always e-mail them and then you have it in black and white!

I have included the manuals link below, you will see that there are different levels of information, for most the member pages will suffice.

http://www.hmrc.gov.uk/m...ls/rpsmmanual/index.htm

The HMRC help desk number is 0845 600 2622