Where the annual allowance for a tax year exceeds the pension input amount for that year, a limited form of carry-forward is available.

In summary, the current year’s annual allowance is always used first. Then any unused annual allowance can be carried forward from the previous 3 years. Note that in order to carry forward unused allowance, the individual must have been a member of a scheme (not necessarily the same scheme) in that year.

The detailed provisions are as follows:

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