Answers · UK 2025/26
What is the maximum pension contribution including carry forward for 2026/27?
The Annual Allowance for 2026/27 is £60,000. Using carry forward from the three previous tax years (2023/24, 2024/25, 2025/26 -- each also £60,000) you can potentially contribute up to £240,000 in a single tax year. You must have been a member of a registered pension scheme in each carry-forward year and have sufficient earnings to cover the contribution.
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Carry forward is a valuable pension planning tool that allows you to make pension contributions above the standard Annual Allowance in a given year by using unused allowance from the three preceding tax years. **Annual Allowances by year** - 2023/24: £60,000 - 2024/25: £60,000 - 2025/26: £60,000 - 2026/27: £60,000 **Maximum carry forward calculation** If you used none of your allowance in the three prior years: - Unused 2023/24: £60,000 - Unused 2024/25: £60,000 - Unused 2025/26: £60,000 - Current year 2026/27: £60,000 - **Maximum total: £240,000** In practice you must deduct any contributions already made in each prior year from that year's allowance. **Key conditions** 1. **Pension membership**: you must have been a member of a registered UK pension scheme in each year you wish to carry forward from -- even if you made no contributions that year 2. **Earnings limit**: your total contributions (personal + employer) cannot exceed your **UK relevant earnings** in the current tax year. If your earnings are £80,000, you cannot contribute more than £80,000 even if you have £240,000 of unused allowance 3. **No Lifetime Allowance**: the Lifetime Allowance was abolished from April 2024, removing one historical barrier to large contributions 4. **Money Purchase Annual Allowance (MPAA)**: if you have flexibly accessed a defined contribution pension, your allowance drops to £10,000 with no carry forward available on money purchase contributions **Worked example** Self-employed consultant, earnings £150,000 in 2026/27. Made no pension contributions in prior 3 years. - Available allowance: £60,000 (current) + £60,000 + £60,000 + £60,000 = £240,000 - But earnings cap applies: maximum **£150,000** - Tax relief: £60,000 at 45%, remainder at 40%/45% depending on income level **How to claim** Carry forward is claimed through Self Assessment. Keep records of pension contributions in each prior year -- your pension provider should supply this information.
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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.