ℹ Total contributions includes employee, employer and any third-party contributions to all registered pension schemes. Carry forward is only available if you were an active member of a registered pension scheme in the relevant tax year.
Carry Forward Calculation
Enter your details to see your available carry forward
Enter your details above to see your carry forward position.
Boost your pension with unused allowances
Carry forward lets you use unused annual allowance from the previous three tax years to make a larger pension contribution than the standard limit.
Use up to 3 prior years
You can carry forward unused allowance from the three previous tax years — oldest first. Any unused allowance from 2022/23 must be used before 2023/24, and so on.
Must be a pension member
You must have been an active member of a registered pension scheme in the year you're carrying forward from — even if no contributions were actually made that year.
Earnings cap applies
Your total contribution (including carry forward) cannot exceed your relevant UK earnings for the current tax year. Employer contributions are not subject to this cap.
Current year allowance first
You must use your full current year annual allowance before dipping into carried forward amounts. The calculator handles this automatically.
Tapered annual allowance
If your threshold income exceeds £200,000 and adjusted income exceeds £260,000, your annual allowance is tapered down — to a minimum of £10,000. You can still carry forward unused amounts from previous years using the reduced figures.
Money Purchase Annual Allowance
If you've flexibly accessed a defined contribution pension (triggering the MPAA), carry forward only applies to defined benefit accrual — not money purchase contributions. The MPAA is £10,000.
Annual Allowance History — At a Glance
| Tax Year | Annual Allowance | Money Purchase AA | Tapered Min | Notes |
|---|---|---|---|---|
| 2022/23 | £40,000 | £4,000 | £4,000 | Last year before the allowance increase |
| 2023/24 | £60,000 | £10,000 | £10,000 | Allowance increased from £40k to £60k |
| 2024/25 | £60,000 | £10,000 | £10,000 | |
| 2025/26 | £60,000 | £10,000 | £10,000 | Current tax year |
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