Prior Year Contributions
Enter the total pension contributions made in each prior year. We calculate unused allowance automatically.
Your Carry Forward Summary
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 a larger pension contribution in the current year. The standard annual allowance for 2026-27 is £60,000. If you did not use all of your annual allowance in prior years, you can carry the unused amount forward, potentially contributing far more than the standard limit in a single year.
How many years can I carry forward?
You can carry forward unused allowance from the three previous tax years only. For 2026-27, this means you can use unused allowances from 2023-24, 2024-25, and 2025-26. Allowances expire after three years, so it is important to use them before they lapse. You must have been a member of a registered pension scheme in each year you wish to carry forward from.
Do I need to have been in a pension scheme to carry forward?
Yes. You must have been an active member of a registered pension scheme in each tax year from which you wish to carry forward unused allowance. This includes defined contribution, defined benefit, and personal pension schemes. If you had no pension in a particular year, you cannot carry forward from that year.
Is carry forward limited by my earnings?
Yes. Your total pension contributions in any tax year cannot exceed your relevant UK earnings for that year, regardless of carry forward. So if you earn £80,000 but have £150,000 of available allowance, you can only contribute up to £80,000 gross and receive tax relief on that amount. Employer contributions do not count toward this earnings cap.
What was the annual allowance in previous years?
The annual allowance has changed in recent years. For 2023-24 onwards it is £60,000. For 2022-23 it was £40,000, for 2021-22 it was £40,000, and for 2020-21 it was also £40,000. If you have unused allowance in those earlier years it may still be in the three-year carry forward window depending on the current tax year. Always check with HMRC or a financial adviser for your exact position.