I changed jobs in 2008, so now have a different pension plan. Would like to maximise tax relief for 2007 by making an AVC up to my limit of 25% of salary. Is it possible to make an AVC into a pension scheme no longer contributed to (although I have not yet rolled it over into the new employer's scheme)?
I'm afraid Revenue rules don't allow you to pay AVCs into an employer's pension scheme after you have left service.
Assuming you were a member of your employer's pension scheme throughout 2007 and have no earnings related to other employment, you do not at this stage have any opportunity to pay a contribution in respect of 2007 that will be tax deductible.