Current year
Used to check the 100% earnings cap
All contributions including employer and tax relief
Previous three tax years
Include all contributions: employee, employer, and tax relief added by HMRC
Annual allowance: £40,000
Annual allowance: £60,000
Annual allowance: £60,000
Your circumstances
This tool is for illustration only. Tax rules are complex and your personal circumstances may differ. Always confirm figures with HMRC or a qualified tax adviser before acting.
Pension carry-forward lets you use any unused annual allowance from the previous three tax years to make a larger contribution this year. The standard annual allowance is £60,000 — but if you contributed less than that in 2022/23, 2023/24, or 2024/25, you can carry that unused portion forward and add it to this year's limit.
You must use the current year's full allowance first, then the earliest carry-forward year. You also need to have been a member of a registered pension scheme in any year you're carrying forward from. The maximum you can contribute in any year is still capped at 100% of your UK earnings — so a large carry-forward doesn't help if your income is modest. Carry-forward is commonly used by bonus earners, business owners, and anyone who had a gap in contributions. This tool covers the standard case. If you're a high earner with adjusted income above £260,000, a tapered annual allowance may apply — speak to a financial adviser.