Pension Carry Forward Calculator 2026/27
Carry forward lets you use unused pension annual allowance from the previous three tax years. 1 If your pension inputs were low in 2023/24, 2024/25 or 2025/26, you can put in more than £60,000 in 2026/27. Enter your prior-year figures to see what's available.
- Carry forward stacks unused allowance from 2023/24, 2024/25 and 2025/26 on top of this year's £60,000. 12
- You must have been in a registered pension scheme in each year you carry from — even with zero contributions. 1
- Use the current year's allowance first, then draw from the oldest year first. 1
- Personal contributions are still capped at 100% of this year's earnings; employer contributions fill the rest. 3
- With three full years unused you could put in up to £240,000 in a single year. 2
How carry forward works
Carry forward lets you add unused annual allowance from the previous three tax years to the current year's limit. A few rules apply:
- First use the current year's £60,000 allowance, then apply carry forward from the earliest year (2023/24) first
- You must have been a member of a registered pension scheme in each year you carry from (even with zero contributions)
- Personal contributions in 2026/27 are still capped at 100% of your relevant UK earnings, employer contributions fill the rest
- Carry forward cannot be used with the MPAA (£10,000 DC limit after flexible access)
- Unused allowance from years before the three-year window is lost permanently
Worked example: bonus year catch-up
Priya is an employee who receives an £80,000 bonus in 2026/27, taking total income to £145,000. With three lightly-used prior years, carry forward opens up a large one-off contribution:
| 2023/24 — put in £8,000 of £60,000 | £52,000 unused |
| 2024/25 — put in £10,000 of £60,000 | £50,000 unused |
| 2025/26 — put in £12,000 of £60,000 | £48,000 unused |
| Total carry forward available + this year's £60,000 | £210,000 |
| Tax saved sheltering the £80,000 bonus at 45% | ≈£36,000 |
Her personal contributions are capped at her £145,000 earnings; if her employer contributes the balance, the total can reach the £210,000 ceiling. 3
When carry forward is most valuable
- Bonus or commission years: Deploy carry forward to shelter a large bonus from 40–45% tax
- Business sale or large dividend year: Company owners can use employer contributions to absorb carry forward
- Income above £100,000: Contributions reducing ANI to £100k benefit from 60% effective relief
- After a low-income period: Career break, maternity leave, or startup phase followed by higher earnings
Frequently asked questions
Do I need to have contributed to use carry forward?
No. You only need to have been a member of a registered pension scheme in each year you carry forward from. Simply being auto-enrolled counts, even with zero contributions. A SIPP you opened but never contributed to also qualifies.
Can I include employer contributions in my total pension inputs?
Yes, and you must. Total pension inputs for carry-forward purposes include employee contributions, employer contributions (including salary sacrifice), and for DB schemes, the accrual amount. All sources count against the annual allowance in each prior year.
What is the AA for years before 2023/24?
The annual allowance was £40,000 for 2022/23 and prior years. For carry forward in 2026/27, the relevant years are all 2023/24 onwards (all £60,000). The 2022/23 window has now closed, that carry forward cannot be used in 2026/27.
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.
Disclaimer: Estimates only, not financial or tax advice. The carry forward calculation requires accurate pension input records from your scheme administrator. Consult a qualified adviser for pension planning.
Figures reviewed for the 2026/27 tax year (last updated July 2026). Source: GOV.UK.