Enter your pension contributions and annual allowance for each of the past three tax years. Leave blank if you were not a scheme member that year.
2025/26 — Current Tax Year (AA: £60,000)
2024/25 — (AA: £60,000)
2023/24 — (AA: £60,000)
2022/23 — (AA: £40,000)
Your Carry Forward Results
Current Year AA (£60,000)£60,000
Total Carry Forward Available
Combined Allowance This Year
Your Earnings Cap
Maximum You Can Contribute
Already Contributed This Year
Remaining Headroom
Potential Extra Tax Relief (at your rate)
How Pension Carry Forward Works
The pension carry forward rule lets you use unused annual allowance from the previous three tax years to make larger pension contributions in the current year. It is one of the most powerful — and underused — tax planning tools available to UK pension savers.
The Core Rules
You can carry forward unused AA from the three immediately preceding tax years
You must have been a member of a registered pension scheme in each year you carry forward from (even with zero contributions)
Your current year's allowance is used first, then you use carry forward from the earliest year first
The total you contribute in a year cannot exceed your total UK earned income
The MPAA (£10,000 for DC) cannot be increased by carry forward
Historic Annual Allowances (Carry Forward Basis)
Tax Year
Standard AA
Maximum Carry Forward
2022/23
£40,000
Up to £40,000 unused
2023/24
£60,000
Up to £60,000 unused
2024/25
£60,000
Up to £60,000 unused
2025/26 (current)
£60,000
N/A (current year)
Maximum theoretical carry forward into 2025/26: £160,000, giving a potential total of £220,000 for the current year — subject to earnings.
Order of Carry Forward Usage
HMRC requires a specific order. This matters because older years expire first:
Use the current year's £60,000 allowance first
Then use carry forward from 2022/23 (the oldest, expires 5 April 2026)
Then from 2023/24
Finally from 2024/25
Deadline alert: Any unused 2022/23 allowance must be used in 2025/26 — it expires on 5 April 2026. Do not delay if you have significant unused allowance from that year.
Worked Example: Bonus Year
Scenario: Sarah earns £200,000 in 2025/26 (including a large bonus). She has contributed the following in previous years:
Earnings cap: £200,000 — so Sarah can contribute up to £175,000
Tax saving at 45%: Extra £115,000 above normal £60,000 saves £51,750 in income tax
DB Members and Carry Forward
For defined benefit scheme members, carry forward is more complex. Your pension input amount each year is based on the increase in the value of your pension promise — not cash contributions. You need a pension input statement for each relevant year to work out your unused allowance accurately. Contact your scheme administrator for statements going back to 2022/23.
Who Benefits Most from Carry Forward?
High earners with bonus years — a one-off spike in income creates capacity to contribute a large lump sum
Business owners — in a bumper profit year, carry forward can shelter up to 4 years of allowance
Those returning from maternity/paternity leave — earnings may have been lower in prior years, but scheme membership maintained
Late starters — if you have not maximised pension contributions in your 30s and 40s, carry forward helps catch up
Near-retirement savers — boosting pension pot in final working years maximises retirement income
Carry Forward and the Tapered Annual Allowance
If the tapered allowance applied to you in a previous year, the unused carry forward from that year is based on your tapered allowance — not the standard £40,000 or £60,000. For example, if your AA was tapered to £20,000 in 2024/25 and you contributed £15,000, only £5,000 (not £45,000) carries forward. This makes carry forward for high earners much more limited.
How Carry Forward Pension Calculator Works
This calculator applies the latest 2025/26 HMRC tax rates to estimate your tax position. The UK uses a progressive tax system where different portions of your income are taxed at different rates. Only income above the tax-free personal allowance is subject to tax, and each band applies only to the slice of income within that range.
Understanding your tax liability helps you make informed decisions about pension contributions, salary sacrifice, gift aid donations, and other tax-efficient strategies. This tool provides an estimate based on standard tax codes, though your actual position may differ if you have multiple income sources or special circumstances.
Key Information for 2025/26
The personal allowance is £12,570 (frozen until 2028). Basic rate: 20% on income from £12,571 to £50,270. Higher rate: 40% on income from £50,271 to £125,140. Additional rate: 45% on income above £125,140. The personal allowance reduces by £1 for every £2 earned above £100,000, creating an effective 60% rate between £100,000 and £125,140.
Example Calculation
On £42,000 annual income: £12,570 is tax-free, then £29,430 is taxed at 20% = £5,886 income tax. National Insurance adds £2,354 at 8% on earnings above £12,570. Total deductions: £8,240, leaving take-home pay of £33,760 per year or £2,813 per month.
Source: Based on official HMRC 2025/26 tax rates. Last updated March 2026.
Frequently Asked Questions
What is pension carry forward?
Pension carry forward allows you to use unused annual allowance from the previous three tax years to make larger pension contributions in the current year. You must have been a member of a registered pension scheme in each year you wish to carry forward from — even if you made no contributions in those years.
How much can I carry forward in 2025/26?
The maximum theoretical carry forward into 2025/26 is £160,000 (£40,000 from 2022/23 + £60,000 from 2023/24 + £60,000 from 2024/25), on top of the current year's £60,000 — up to £220,000 in total. In practice, this is capped by your actual unused allowances in each year and by your total UK earnings in 2025/26.
Do I need to have paid tax in the carry forward years?
No. You only need to have been a member of a registered pension scheme. You do not need to have made contributions or paid tax in those years. Even membership of a workplace pension where you opted out mid-year may count — check with your scheme.
Does carry forward work if the tapered allowance applies?
Yes, but the carry forward available from years when the taper applied is based on your tapered allowance that year, not the full standard allowance. If your AA was reduced to £20,000 in 2024/25 and you contributed £18,000, only £2,000 carries forward from that year — not £42,000. The calculation can be complex, so consider professional advice.
Can I use carry forward to exceed my earnings?
No. The annual limit for pension tax relief is 100% of your UK earned income in the tax year. If your earnings are £80,000, you cannot receive tax relief on contributions above £80,000, even if your combined AA plus carry forward is higher. The earnings cap is a hard limit.
Is carry forward affected by the MPAA?
Yes, significantly. If you have triggered the Money Purchase Annual Allowance by flexibly accessing a DC pension, the MPAA of £10,000 applies to DC contributions and cannot be increased by carry forward. You may still be able to use carry forward to cover defined benefit accrual, but the DC portion is capped at £10,000 regardless.
When is carry forward most beneficial?
Carry forward is most powerful in a bonus year when you receive a large one-off payment. It is also valuable for business owners with a high-profit year, those returning to work after a career break, and anyone approaching retirement who wants to maximise their pension pot. It can also help avoid an annual allowance charge if you unexpectedly exceed the current year's limit.
Financial tools specialist at UKCalculator. Mustafa builds accurate, regulation-aligned UK tax and pension calculators. Carry forward rules verified against HMRC guidance. Last reviewed: February 2026.