Guide: Pension carry forward

Pension allowances changed in 2016, and certain people lost some of the Government’s generous tax relief for pension contributions. Under carry forward rules you can make pension contributions above your annual allowance by carrying over unused allowance from the last three tax years. This guide explains all of the details.

In this guide:

• The reduced annual allowance for higher earners
• An example of how pension carry forward works
• How much extra you could pay into your pension this year