Answers · UK 2025/26

How much can I pay into my pension using carry forward of unused allowance?

Up to £240,000 in 2026/27 if you have three full prior years of unused allowance. The standard annual allowance is £60,000, and carry forward lets you add unused allowance from the previous three tax years, but your contributions still cannot exceed your relevant UK earnings for the year.

Last updated: 10 June 2026Last reviewed: 10 June 2026How we verify

Full answer

The pension annual allowance for 2026/27 is £60,000. Carry forward lets you use unused allowance from the previous three tax years, on top of the current year, provided you were a member of a registered pension scheme in those years. In the best case that is £60,000 (current) plus three prior years at £60,000 each, giving a theoretical maximum of £240,000 in a single tax year. Worked example: you contributed only £10,000 in each of the past three years, leaving £50,000 unused per year, or £150,000 total. Add this year's £60,000 and you could contribute up to £210,000. However, two limits apply. First, tax relief is only given on contributions up to 100% of your relevant UK earnings, so if you earn £120,000 you can personally contribute at most £120,000 with relief regardless of carry forward headroom. Second, high earners may have a tapered annual allowance, which reduces the £60,000 and therefore the carry forward available. Basic-rate relief of 20% is added at source; higher and additional-rate taxpayers claim the rest through Self Assessment. Use the pension calculator to model contributions and the tax relief, and the SIPP calculator if you are using a self-invested pension. Always confirm your available allowance and any taper on gov.uk before making a large contribution.