Pension Annual Allowance Carry Forward Calculator 2026
Calculate how much pension carry forward allowance you have. Use unused allowance from previous 3 years. Max contribution up to £180,000 in 2025/26.
Annual Allowance Carry Forward Calculator
Pension Input in Each Year
Frequently Asked Questions
What is pension carry forward?
Carry forward allows you to use unused annual allowance from the previous 3 tax years to make larger pension contributions in the current year, up to 100% of your earnings.
How much can I carry forward in 2025/26?
Up to £40,000 unused from 2022/23 + up to £60,000 unused from 2023/24 + up to £60,000 unused from 2024/25 = maximum £160,000 carry forward, plus the current year £60,000 = up to £220,000 total (but limited to 100% of your earnings).
Must I have been in a pension scheme to use carry forward?
Yes — you must have been a member of a registered pension scheme in each year you're carrying forward from. You don't need to have contributed, but you must have been a member.
Does the tapered annual allowance affect carry forward?
Yes — if you have a tapered annual allowance (income over £260,000), your carry forward from those years uses the tapered amount (potentially as low as £10,000/year).
How do I claim carry forward?
No formal HMRC claim is needed. You simply make the contribution and declare it on your self assessment tax return. Keep records showing your scheme membership and pension inputs in the carry forward years.
Can I carry forward to a defined benefit pension?
Yes — but pension input for DB schemes is measured by the Annual Allowance calculation (opening and closing values × 16 + accrued benefits formula). Consult your scheme.
What happens if I exceed the annual allowance including carry forward?
You owe an annual allowance charge at your marginal income tax rate on the excess. Declare via self assessment or ask your scheme to pay via 'scheme pays'.
Can I carry forward if I was self-employed with no employer scheme?
Yes — as long as you were a member of any registered scheme (e.g., a personal pension or SIPP), even with no contributions, you can carry forward unused allowance.
Does carry forward count if I had MPAA triggered?
If you have triggered the Money Purchase Annual Allowance (MPAA, £10,000), carry forward cannot be used to increase your money purchase pension input above £10,000. Carry forward only applies to defined benefit pension input.
What is the order of using carry forward?
Earliest years are used first: 2022/23 carry forward is used before 2023/24, which is used before 2024/25.
Is there a limit to how many years I can carry forward?
You can only carry forward 3 years of unused allowance. Older unused allowance is permanently lost.
Does salary sacrifice count as pension contribution for carry forward?
Yes — salary sacrifice into pension reduces your pensionable pay but counts as employer contributions into your pension. These count towards your pension input amount.