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Educational modelling only. ERIC explains CMP model output from your entered settings. Not financial advice, a suitability assessment or a personal recommendation.

Carry Forward Calculator

The annual allowance limits how much can go into your pensions each tax year with tax relief. If you didn't use all of it in the last three tax years, you can usually carry the unused part forward and pay in more this year. Enter what was paid in each year to see how much you can contribute now, the tax relief, and what's left for next year.

A Premium calculator

Premium members can use the Carry Forward Calculator to work out:

  • how much unused allowance they can bring forward from the last three tax years
  • the most they, their employer or their own company can still pay in this tax year
  • the tax relief and net cost of a contribution, including the 60% band and Scottish rates
  • any annual allowance charge, and the unused allowance lost if it isn't used by 5 April

It works for employees, the self-employed and company directors, with the taper and the Money Purchase Annual Allowance built in.

Calculation Details

CARRY FORWARD FOR 2026/27 (EXAMPLE)

Salary £90,000. Paid so far this year: £4,500 personal and £2,700 employer.
Paid in over the last three years: £6,000, £6,500 and £7,000.

Carry forward available:
   2023/24: £54,000
   2024/25: £53,500
   2025/26: £53,000
   Total: £160,500

Annual allowance for 2026/27: £60,000 (no taper).
Total available: £220,500.

Most extra personal contribution with tax relief: £85,500
(limited by 100% of salary).

A planned personal contribution of £30,000:
   You pay £24,000 and the provider adds £6,000.
   Extra relief to claim back: £6,000.
   Net cost to you: £18,000.

Unused 2023/24 allowance lost after 5 April 2027: £54,000.
Carry forward available in 2027/28: £129,300.
Illustrative estimate from the contributions and income entered.
Check your pension input amounts with your providers and schemes. Tax relief and any annual allowance charge are settled through payroll or your tax return.
CMP is an educational modelling tool. Results show mathematical outcomes from the inputs and assumptions selected. They are not financial advice, a suitability assessment or a personal recommendation.