Check whether your pension contributions are approaching or exceeding the £60,000 annual allowance for 2026/27. Results update instantly.
The annual allowance is the maximum amount that can be contributed to your pension each year while still receiving tax relief. For 2026/27, the standard annual allowance is £60,000 (or 100% of your earnings if lower). Exceeding this limit results in the annual allowance charge — extra tax designed to claw back the relief on the excess.
For defined contribution (money purchase) pensions, the annual allowance covers all contributions made during the tax year:
For defined benefit (final salary) pensions, the "pension input amount" is based on the increase in the value of benefits — typically calculated as 16 × the annual increase in pension entitlement.
If you have flexibly accessed a defined contribution pension (e.g., by taking income from drawdown or taking an uncrystallised fund pension lump sum), the MPAA of £10,000 applies to future defined contribution contributions. The MPAA cannot be increased using carry forward. See our full guide: Money Purchase Annual Allowance.
Yes — if you have not used your full annual allowance in the previous three tax years, you may be able to carry forward the unused amounts to increase your effective allowance in the current year. You must have been a member of a registered pension scheme in the year you are carrying forward from. See our full guide: Pension Carry Forward.
The annual allowance charge is an income tax charge on contributions above the annual allowance. The excess is added to your taxable income and charged at your marginal rate. You report and pay it through Self Assessment. In some cases you can ask your pension scheme to pay the charge ("scheme pays") in exchange for a reduction in your pension benefits.
Threshold income is broadly your income before any pension contributions — roughly your taxable income before adding back employer pension contributions. For 2026/27, if threshold income exceeds £200,000 and adjusted income (which includes employer pension contributions) exceeds £260,000, the tapered annual allowance reduces your allowance by £1 for every £2 of adjusted income above £260,000, down to a minimum of £10,000. See the Tapered Annual Allowance guide.
No. The State Pension is not a registered pension for annual allowance purposes — it does not count towards your annual allowance.
All contributions to all registered pension schemes are aggregated for annual allowance purposes. If you have a workplace pension and also contribute to a SIPP, both count towards the £60,000 limit.