Pension Carry-Forward & Tapered Annual Allowance UK

The standard annual allowance is £60,000 of pension contributions per tax year (employer + personal combined)

You can carry forward unused allowance from the previous three tax years - useful for irregular earners and bonus-driven contributions

Earners with adjusted income above £260,000 face a tapered annual allowance, dropping by £1 for every £2 above the threshold, to a floor of £10,000

Carry-forward and tapering interact - high earners need to model the rules carefully before making large contributions