Didn't use your full pension allowance in recent years? Carry forward lets you mop up the unused amount from the last three tax years. Enter your contributions to see your total headroom this year.
This year + 3 prior years · 2026/27
Carry forward lets you use unused pension annual allowance from the previous three tax years, on top of the current year's £60,000. So if you've under-contributed recently, you can pay in well over £60,000 this year without an annual allowance charge — useful for a bonus, a windfall, or catching up on retirement saving.
| Tax year | Allowance | Can carry forward? |
|---|---|---|
| 2026/27 (current) | £60,000 | Use first |
| 2025/26 | £60,000 | Yes |
| 2024/25 | £60,000 | Yes |
| 2023/24 | £60,000 | Yes (oldest) |
Two conditions matter. First, you must have been a member of a pension scheme in each year you carry forward from (even if you contributed nothing). Second, your total contribution this year is still capped at your relevant UK earnings — you can't get tax relief on more than you earn. You use the current year's allowance first, then the oldest unused year.
It's most valuable when you have a large one-off contribution to make and your earnings support it — for example sweeping a bonus into your pension. Combine it with the bonus sacrifice calculator to see the tax saved, and the pension contribution calculator for the relief.
You can carry forward unused allowance from the previous three tax years, on top of this year's £60,000 — provided you were a scheme member in those years.
Yes — with carry forward and enough earnings, you can contribute well over £60,000, potentially up to around £240,000 in a single year.
Yes — your personal contributions are still capped at your relevant UK earnings this year, even with carry forward available.
The current year's allowance is used first, then the oldest of the three previous years, working forwards — so the oldest allowance isn't wasted.
