UK rules · pension.carry_forward
Annual allowance carry forward
How many previous tax years of unused allowance can be used.
Validated v1UKIn force 6 April 2016 onwards
| years | 3 |
“You can carry forward unused allowance from the 3 previous tax years.”
Source: HMRC: www.gov.uk/guidance/check-if-you-have-unused-annual-allowances-on-your-pension-savings · checked 6 October 2026 · page last updated 5 April 2023
Version history
No changes have been published since the dataset was first verified.