Yes.
Each tax year, tax relief is usually limited by the amount you earn in the UK.
This limit is based on the total amount added to your pensions, including tax relief.
For example, if you earn £30,000 before tax, the total added to your pensions can usually be up to £30,000.
This would normally be made up of:
£24,000 paid in by you
£6,000 added by HMRC
If you earn less than £3,600, or you do not earn anything, tax relief is usually still available on up to £3,600 in total.
This would normally be made up of:
£2,880 paid in by you
£720 added by HMRC