Glossary · UK
What is Carry Forward (Pension)?
Rule letting you use unused pension Annual Allowance from the previous three tax years.
Full Definition
Pension Carry Forward lets you use up unused Annual Allowance from the previous three tax years (currently 2022/23, 2023/24, 2024/25) on top of the current 2025/26 £60,000 limit — potentially over £200,000 in a single year. To qualify you must have been a member of a UK-registered pension in each carry-forward year, use the current year's allowance first, then go back to the earliest year. Your contribution is still capped at 100% of relevant UK earnings in the current tax year. Tapered Annual Allowance can reduce the available headroom for high earners.
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Disclaimer: Definitions are for guidance only. For decisions about your tax, savings, property or pension situation, always consult a qualified professional or refer to gov.uk.