Pension - Carry Forward Rule

Dear HMRC, Please could you advise on this so that I can understand if I can use the Carry Forward rule (pension - PTM055100) : If I have made a lump sum payment of say 80,000 to buy additional pension in a LGPS scheme that i've been part of for several years. The LGPS says that I have to claim back any tax via Tax Return (no relief at source). Am I allowed to use the Carry Forward rule ? For example, If my gross salary was 35k in 22/23 but my employee pension contibution was 2k and employer contributions were 3k - Then in 23/24, if my gross salary was 44k and my employee pension contibution was 4k and employer contributions were 5k but I also paid a one off lump sum of 80k to buy additional pension. Can I use the Carry Forward rule to take any unused allowance from 22/23 over to 23/24 and claim tax back via SA return for 23/24 ? So looking at this example, in 22/23, is my unused allowance (35k - 2k - 3k = 30k) ? Can I carry this 30k forward to add to my maximum allowance in 23/34 (44k gross salary) ?

Hi,
The carry forward rule for pensions is in respect of the annual allowance only to avoid any charges being raised, this does not allow for any unused tax relief to give a refund.
Any refund due on your payment is based on the tax year the payment is made only.
Thank you.

Hi, I retired in 09/2023 after 43 years working. I have lived off savings so far and it is now 09/2024 and I have not worked since or had any earnings. Because I have no earnings since retiring is it correct that I now cannot use the three year pension carry forward rule please ? Thanks in advance 

Name removed admin .

Hi martin2602,
You are correct.  
As you had no earning in those years, the maximum you could pay in each year is the minimum tapered pension allowance.  
Any unused allowacne for the 3 previous years can be carried forward.  Pension schemes rates.
Thank you.

Hi there, I have an unused defined contribution pension scheme, to which I only contributed £2,000 in 23/24. I claim my state pension, and work part time. My salary is approx £24,000, about the same as 23/24. I would now like to pay this years full contribution up to my cap of £24,000 plus my saved contribution from 23/24 of £20,000, ie carrying forward my unused annual allowance from 23/24 in order to maximise the available tax relief. I would like to contribute a total of approx £44,000 to my pension this year. The “experts “are telling me in order to pay an extra £20,000, I have to exceed the total max annual allowance of £60,000 income this year ( which is impossible for me). I would then be able to contribute £80,000 and receive the tax relief, but I cannot pay £44,000 into my pension and receive the tax relief. I can find nothing in writing suggesting this is the case, but don’t want to make an expensive mistake and pay a load more tax. Can you please advise? Many thanks Ian

Hi,
This forum is for general queries only and is intended to help you self-serve. You can see guidance on the annual allowance here:
Annual allowance
We are unable to provide specific advice tailored to individual circumstances. You may wish to contact our Self Assesment team for advice, or consider seeking professional advice.
Self Assessment: general enquiries
Thank you.   

Not HMRC...the c/fwd is unused allce for annual allowance calculations NOT c/fwd contribution relief, you cannot c/fwd any unused pension relief...there is no "saved contribution" for anyone, the figure is the amount that is available to cover the point where a tax charge arises under the annual allowance calculation. You (anyone) can only make payments covered by earned income in any year, regardless of either figure, therefore you are restricted to £24k