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Tapered Annual Allowance & Pension Carry Forward Calculator — UK

Calculate the 2026/27 allowance produced by the threshold-income and adjusted-income tests, then add eligible carry forward to see how much pension input the plan can support.

Published by GrowThenDraw Editorial Team · Editorial policy · Methodology & sources

2026/27 income tests

Technical HMRC measure. At £200,000 or below, the taper cannot apply.

Includes employer pension input and other HMRC adjustments.

Pension input in 2026/27

Usually triggered by taking taxable flexible pension income, not merely by taking permitted tax-free cash.

Use the pension input amount from the scheme, not employee deductions alone.

Personal-contribution relief check

This separate check applies to gross personal contributions, not employer input in the same way.

Three carry-forward years

Oldest first. Enter the allowance and pension input that actually applied; do not assume every row was £60,000.

2023/24

Use the tapered allowance, or alternative allowance if MPAA applied.

Usually zero unless a later prior year exceeded its own allowance.

2024/25

Use the tapered allowance, or alternative allowance if MPAA applied.

Usually zero unless a later prior year exceeded its own allowance.

2025/26

Use the tapered allowance, or alternative allowance if MPAA applied.

Usually zero unless a later prior year exceeded its own allowance.

Maximum additional 2026/27 pension input before a potential annual-allowance charge
£90,000
The planned £35,000 uses £5,000 of carry forward and leaves £55,000.
2026/27 annual allowance
£60,000
Carry forward before plan
£60,000
Total input after plan
£65,000
Potential chargeable excess
£0
Tapered annual allowance result
£60,000

No taper: threshold income or adjusted income is within the 2026/27 boundary, so the standard £60,000 allowance applies before carry forward.

The planned input stays within the entered annual-allowance capacity. Carry forward is automatic; no election is required.
Oldest unused amount expiring after 5 April 2027
£35,000
MPAA not selected. All current input shares the standard or tapered allowance plus carry forward.
£30k£60k2026/27: £60,000 used of £60,000 in the main annual-allowance test2023/24: £5,000 used in 2026/27, £35,000 remains after the plan2023/24: £5,000 used in 2026/27, £35,000 remains after the plan2024/25: £0 used in 2026/27, £15,000 remains after the plan2025/26: £0 used in 2026/27, £5,000 remains after the plan2026/2723/2424/2525/26
Current-year capacity usedCarry forward usedCapacity remaining

How the planned input is covered

Current-year allowance: £30,000Carry forward: £5,000
Current-year allowanceCarry forwardPotential excess

Carry-forward audit trail

Current allowance is used first; source years are then consumed oldest first.

Source yearMember?AllowanceInputAvailable at 6 Apr 2026Used before planUsed by planLeft
2023/24Yes£60,000£20,000£40,000£0£5,000£35,000
2024/25Yes£60,000£45,000£15,000£0£0£15,000
2025/26Yes£60,000£55,000£5,000£0£0£5,000
Check the personal-relief route

Compare pension tax relief

Separate relief at source, net pay and salary sacrifice before testing the resulting pension input here.
Calculate the planned input

Pension salary sacrifice and take-home pay

Compare current tax and NI, employer NI sharing, adjusted net income and the pension amount before testing capacity here.
Read the rules behind the result

Tapered annual allowance and pension carry forward in 2026/27

Follow the three-year window, taper tests, oldest-first ordering, MPAA split and the separate relevant-earnings limit through worked examples.
Check the income threshold

Child Benefit charge and pension solver

Build adjusted net income and test the pension payment needed to reach £60,000 before checking capacity here.

One calculation for taper and pension carry forward

The calculator starts with the annual allowance that applies in 2026/27, then adds eligible unused allowance from the three previous tax years. It tests pension input already made before applying the amount you plan to add. When carry forward is needed, the oldest available source year is used first, matching HMRC's ordering rule.

For each previous year, enter the allowance that actually applied, the pension input tested against it and carry forward already consumed by a later year. That matters for high earners, people affected by the Money Purchase Annual Allowance and anyone whose pension input exceeded a prior year's allowance.

Tapered annual allowance in 2026/27

The standard annual allowance is £60,000. The taper can apply only when threshold income is above £200,000 and adjusted income is above £260,000. The allowance falls by £1 for every £2 of adjusted income above £260,000, to a minimum of £10,000.

Threshold income and adjusted income are technical HMRC measures, not simply salary. Salary sacrifice, employer pension input and reliefs can affect them. Use the figures from a tax adviser or a careful HMRC calculation when your income is near either boundary.

Carry forward does not create extra tax relief

Annual allowance and income-tax relief are separate limits. For most UK residents under 75, relief on personal contributions is normally limited to the higher of £3,600 gross and relevant UK earnings for the tax year. Employer contributions and defined-benefit pension input count for annual-allowance purposes but are not tested against the member's earnings limit in the same way.

Use gross figures. For a relief-at-source personal pension, a £8,000 payment that receives £2,000 basic-rate relief is £10,000 gross pension input. Defined-benefit members should use the pension input amount supplied by the scheme, not employee contributions alone.

MPAA and difficult pension histories

If the Money Purchase Annual Allowance applies, unused carry forward cannot increase the £10,000 money-purchase limit. The calculator therefore tests money-purchase input against the MPAA and other pension input against the alternative annual allowance plus eligible carry forward.

Hybrid schemes, protected rights, pension input corrections, non-UK schemes, scheme-pays decisions and earlier carry-forward use can change a real tax return. This tool is an auditable educational check, not a substitute for pension statements, HMRC's calculator or professional tax advice.

Frequently asked questions

How many years can I carry forward a pension allowance?

For 2026/27, eligible unused annual allowance can normally come from the three previous tax years: 2023/24, 2024/25 and 2025/26. You must generally have been a member of a registered pension scheme in the source year.

Which year's unused allowance is used first?

The current tax year's allowance is used first. Carry forward is then used from the earliest eligible previous tax year first. That is why unused 2023/24 allowance is the amount at risk of expiring after 5 April 2027.

Can carry forward let me pay more than my earnings into a pension?

It can increase annual-allowance capacity, but it does not carry forward the separate income-tax-relief limit for personal contributions. Employer contributions can be treated differently. Keep both tests visible.

What if my annual allowance was tapered in a previous year?

Enter the reduced annual allowance that actually applied for that year. Unused carry forward is measured from the tapered allowance, not automatically from £60,000.

Can carry forward cover contributions above the MPAA?

No. Unused annual allowance cannot expand the money-purchase annual allowance. When MPAA is selected, this calculator runs a separate £10,000 money-purchase test and an alternative-allowance test for other pension input.

Does this calculate the annual allowance tax charge?

It identifies pension input that may be chargeable. The eventual tax charge depends on the income-tax rates applying to the excess and your circumstances. Confirm any excess and Scheme Pays options before filing.

UK pension annual-allowance rules verified 2026-08-11 against official HMRC and GOV.UK sources:

Known figures used: £60,000 standard allowance; taper tests above £200,000 threshold income and £260,000 adjusted income; £10,000 minimum tapered allowance; and £10,000 MPAA. The potential excess is not a tax-charge estimate. Educational calculation only, not financial, pension or tax advice.