Answers · UK 2025/26
Can I carry forward unused pension annual allowance?
Yes. You can carry forward unused Annual Allowance from the previous 3 tax years (2022/23, 2023/24, 2024/25 — currently up to £180,000 extra), provided you had a pension scheme in those years. Useful for bonuses or windfall income to maximise tax relief.
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UK Pension carry-forward rules 2025/26 let you use unused Annual Allowance from the previous 3 tax years. You must: (1) have been a member of a UK-registered pension scheme in each of those years (no need to have contributed); (2) have already used your current year's £60,000 Annual Allowance; (3) earn enough income in the year you carry forward (you can only get tax relief up to 100% of your relevant UK earnings). Carry-forward order: oldest year first (so 2022/23 used before 2023/24 etc.). Allowances: 2022/23 = £40,000, 2023/24 = £60,000, 2024/25 = £60,000, 2025/26 = £60,000 — a total of £220,000 maximum contributable in 2025/26 with full carry-forward. Tapered allowance: if your income is above £260,000 your Annual Allowance reduces, with a minimum of £10,000. Tapered carry-forward is more complex — use a financial adviser. Use cases: bonus years (e.g. sale proceeds, large commission, redundancy payment), maximising tax relief in higher-earning years, catching up after gaps without contributions.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.