Can you backdate pension contributions?

Full answer

Pension contributions must be made within the current tax year to count toward that year's allowance — there is no mechanism to go back and make contributions for a prior year. However, **carry-forward** allows you to use unused Annual Allowance from previous years. **Carry-forward rules:** - You can carry forward unused AA from the **3 previous tax years** (2023/24, 2024/25, and 2025/26 for the 2026/27 tax year). - The current year's allowance (£60,000) must be used **first**. - You must have been a **member of a registered pension scheme** in each year you carry forward from — even if no contributions were made. - Your total contributions in the carry-forward year cannot exceed your **relevant UK earnings** (100% of earnings cap). **Maximum possible in 2026/27 (extreme example):** - 2026/27 AA: £60,000 - 2025/26 unused: £60,000 - 2024/25 unused: £60,000 - 2023/24 unused: £60,000 - **Potential total: £240,000** (subject to earnings being at least £240,000) **Tapered Annual Allowance interaction:** If your adjusted income exceeded £260,000 in any carry-forward year, the AA for that year was tapered (minimum £10,000). You can only carry forward the actual AA that applied in that year. **Money Purchase Annual Allowance (MPAA):** Once you have flexibly accessed a pension, the MPAA of **£10,000** applies to money purchase (DC) contributions. Carry-forward cannot increase the MPAA — it remains fixed at £10,000 for DC schemes. **Practical use:** Carry-forward is valuable for business owners with variable income, those who received a windfall, or those approaching retirement wanting to make large one-off contributions.

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