Carry forward
The ability to use unused annual allowance from the previous three tax years to make larger pension contributions in the current year.
If you didn't use your full £60,000 annual allowance in any of the previous three tax years, you can carry the unused portion forward. This means you could potentially contribute up to £240,000 in a single tax year (£60,000 current + £60,000 × 3 carried forward).
You must use the current year's allowance first, then carry forward in order (oldest year first). You must have been a member of a registered pension scheme in each year you're carrying forward from. Carry forward is particularly valuable for high earners who receive a bonus or sell a business and want to make a large one-off contribution.
This calculator provides estimates based on 2025/26 tax rates and is not financial advice. Scottish taxpayers are subject to different income tax rates and bands. The calculations assume your salary is your only source of income and do not account for benefits in kind or other taxable income.
For personalised guidance on your pension contributions, speak to an FCA-regulated financial adviser. You can find one via Unbiased or VouchedFor.