Pension Carry Forward Calculator 2026/27
Enter what went into your pensions in each of the last three tax years. The calculator works out the unused annual allowance you can carry forward and the most you can pay in during 2026/27 without an annual allowance charge.
In 2026/27 you can use the £60,000 annual allowance plus any allowance you left unused in 2023/24, 2024/25 and 2025/26, provided you were in a registered pension scheme in those years. If you paid in £20,000, £25,000 and £30,000 in those years, you have £105,000 to carry forward and can pay in up to £165,000 this year. The maximum is £240,000.
How carry forward is worked out
For each of the three previous tax years, unused allowance is that year's annual allowance minus everything paid in for you that year. It only counts if you were a member of a UK registered pension scheme in that year; you did not need to have contributions, just membership. In 2026/27 you must use the whole of this year's allowance first, then unused allowance from the earliest year, 2023/24, then 2024/25, then 2025/26. Anything from 2023/24 that you do not use this year is lost on 6 April 2027.
Carry forward raises how much can go in without an annual allowance charge. It does not raise the cap on personal contributions that get tax relief: that is 100% of your UK relevant earnings for the year (or £3,600 gross if higher). Employer contributions are not tied to your earnings, which is why company directors often use carry forward through employer contributions.
When carry forward is most useful
- A bonus or high-commission year: a larger contribution can shelter income that would otherwise be taxed at 40% or 45%.
- Income between £100,000 and £125,140: contributions that bring adjusted net income back towards £100,000 restore the Personal Allowance, worth about 60% relief on that slice.
- Company owners: employer contributions are not limited by salary, so a company can use carry forward in a strong profit year.
- After a career break or a low-income spell: years with little or nothing paid in leave unused allowance behind, as long as you stayed a scheme member.
Worked example
| Unused 2023/24 (£60,000 − £20,000) | £40,000 |
| Unused 2024/25 (£60,000 − £25,000) | £35,000 |
| Unused 2025/26 (£60,000 − £30,000) | £30,000 |
| Carry forward available | £105,000 |
| Maximum 2026/27 pension input (£60,000 + £105,000) | £165,000 |
If this person earns £90,000, they can only pay £90,000 gross personally with tax relief. The rest of the £165,000 would have to come from an employer to avoid a charge and still be tax-efficient.
Frequently asked questions
How does pension carry forward work in 2026/27?
If you were a member of a UK registered pension scheme in a year, any of that year's annual allowance you did not use can be carried forward for three years. In 2026/27 you can bring forward unused allowance from 2023/24, 2024/25 and 2025/26 (£60,000 a year each, unless tapered), after first using the whole of the £60,000 2026/27 allowance. The oldest year is used first.
What is the maximum I can pay into a pension in 2026/27 with carry forward?
Up to £240,000 of total pension input: the £60,000 2026/27 allowance plus £60,000 unused from each of the three previous years, if you paid nothing in those years and were a scheme member. Personal contributions only get tax relief up to 100% of your UK earnings for the year; employer contributions are not limited by your earnings.
Do I need to have been in a pension scheme to carry forward?
Yes. You can only carry forward unused allowance from a year in which you were a member of a UK registered pension scheme, even if nothing was paid in that year. A year in which you had no pension at all gives no carry forward.
Can I use carry forward if I have triggered the MPAA?
Not for money purchase savings. Once you have flexibly accessed a pension, the money purchase annual allowance of £10,000 applies to defined contribution savings and carry forward cannot be used to increase it.
Do I need to tell HMRC that I am using carry forward?
There is no claim form. If your unused allowance covers the amount above this year's annual allowance, no annual allowance charge arises and there is nothing to report for it on your tax return. Keep your pension statements for the three earlier years as evidence. If you pay into a relief at source pension and pay tax above the basic rate, you still claim the extra relief through Self Assessment.
Can I backdate pension contributions to an earlier tax year?
No. A contribution counts in the tax year you pay it; the old carry back rule ended in 2006. Carry forward is the way to use allowance you did not use in the previous three years.
What was the annual allowance before 2023/24?
£40,000 from 2014/15 to 2022/23. It rose to £60,000 from 6 April 2023. For 2026/27, carry forward can only come from 2023/24, 2024/25 and 2025/26, all £60,000 years, so unused allowance from 2022/23 can no longer be used.
Does carry forward work with the tapered annual allowance?
Yes. Each earlier year's unused amount is based on that year's own allowance, which may have been tapered (down to a minimum of £10,000 when adjusted income was over £260,000 and threshold income over £200,000). Enter the allowance that applied to you in each year.
Sources & references
- Check for unused annual allowance (carry forward) — GOV.UK
- Pension annual allowance — GOV.UK
- Pension tax relief — GOV.UK
Every headline figure above is checked against the official GOV.UK / HMRC guidance listed here for the 2026/27 tax year. Links open on GOV.UK.