2026/27 Tax Year

Pension Annual Allowance & Carry Forward Calculator

Use this before making a large pension contribution. It estimates your current-year allowance, checks whether taper or MPAA is likely to matter, and shows how much carry forward room may still be available from the previous three years.

Important: this tool assumes the previous three tax years all had the standard £60,000 allowance and that you did not have taper or MPAA restrictions in those years unless stated otherwise.

Your inputs

Estimated room before an annual allowance charge
£0 Carry forward included where it appears available.
Current-year allowance£0
Carry forward available£0
Current-year total input£0
Potential excess£0

What this means

At the current contribution level, you still appear to have room before a charge would arise.

When does taper apply?

For 2026/27 planning, taper only bites if threshold income is above £200,000 and adjusted income is above £260,000. Above that point, the annual allowance is reduced by £1 for every £2 of adjusted income, down to a minimum of £10,000.

How does MPAA change the picture?

If you have flexibly accessed a defined contribution pension, the Money Purchase Annual Allowance can reduce your DC contribution room to £10,000. Carry forward does not increase that £10,000 limit for money purchase contributions.

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