The annual allowance for pension contributions is £40,000. However, carry forward allows you to contribute more if you have any unused allowance in the last three tax years.
To be able to use carry forward, you must have:
- Been a member of a pension scheme in each tax year from which you carry forward, even if you did not make any contributions.
- Used up your full annual allowance in the current tax year.
- Contributed less than £50,000 in 2013/14 or less than £40,000 in 2014/15 or 2015/16.
- Earnings of at least the amount you are contributing, if you are making personal contributions.
Please remember that tax rules and allowances can change in the future and the amount of tax relief depends on individual circumstances.