Annual Allowance used in each tax year
Enter total gross contributions (employer + personal + tax relief) for each year. The standard annual allowance was £40,000 for 2022/23, then £60,000 from 2023/24 onward.
How carry forward works
UK pension rules let you contribute up to your full annual allowance each tax year. Unused allowance from the previous three tax years can be added to the current year's allowance, provided you were a member of a registered pension scheme during those years. The current-year allowance is used first, then unused amounts from oldest to newest.
For 2026/27, the standard annual allowance is £60,000. With three full years of unused allowance available (2023/24, 2024/25, 2025/26), the maximum total contribution this year could reach £240,000 — provided the contribution doesn't exceed your relevant earnings.
Eligibility conditions
- You must have been a member of a UK-registered pension scheme during the years you're carrying forward from. A dormant account counts; no pension scheme membership at all does not.
- Personal contributions are limited to 100% of your relevant UK earnings in the contribution year. Employer contributions can exceed earnings.
- The Money Purchase Annual Allowance (MPAA) of £10,000 applies if you've flexibly accessed a defined-contribution pension. Carry forward is not available against the MPAA.
- If you triggered the tapered annual allowance in any prior year, the carry-forward amount from that year is the tapered figure (which can be as low as £10,000 in 2024/25 onward, or £4,000 in earlier years).
The tapered annual allowance
For high earners with "adjusted income" above £260,000 in the contribution year, the £60,000 annual allowance reduces by £1 for every £2 above the threshold, down to a minimum of £10,000 at adjusted income of £360,000. Adjusted income is broadly your taxable income plus pension contributions and the value of certain employer benefits — see the annual allowance calculator for the full mechanics.
Common mistakes
- Forgetting employer contributions. The annual allowance counts both employer and personal gross contributions. A workplace pension contributing £10,000 of employer money + £5,000 of yours uses £15,000 of allowance, not £5,000.
- Carrying forward without checking scheme membership. If you weren't a member of any registered scheme in 2023/24, you cannot carry forward 2023/24's allowance.
- Trying to use carry forward against the MPAA. Once flexibly accessed, the £10,000 MPAA replaces the standard allowance and cannot be supplemented by carry forward.
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Annual allowance calculator · Salary sacrifice calculator · Pension calculator · 60% tax trap guide