Answers · UK 2025/26
How does pension annual allowance carry forward work?
Carry forward lets you use unused pension annual allowance from the 3 prior tax years, potentially allowing contributions of up to £240,000 in a single year.
Full answer
If you were a member of a registered pension scheme in the previous 3 tax years and had unused annual allowance in those years, you can carry it forward and add it to the current year's £60,000 annual allowance. The prior years' unused allowances were: 2023/24 = up to £60,000, 2024/25 = up to £60,000, 2025/26 = up to £60,000, giving a theoretical maximum of £240,000 in 2026/27 if no contributions were made in any prior year. The current year's allowance must be used first before carry forward. Carry forward cannot be used if the Money Purchase Annual Allowance (MPAA) has been triggered. The employer's contribution may count towards the annual allowance too.
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.