Carry forward unused higher rate tax relief on pension contributions

Hello, I have completed many searches but am still a little confused on this topic. My question is this - Can I carry forward higher rate tax relief to current year pension contributions. Illustrative example – Assume that there is no company pension contributions to keep things simple Earnings FY 24/25 = £80,000 Higher rate tax contributions = £80,000 - £50,270 = £29,730 Sipp pension contributions = £50,000 Therefore, basic rate relief will be applied at source +£12,500 Plus, I would be entitled to claim back £5,946 of higher rate relief. Now, if my earnings for FY 23/24 were again £80,000 and I didn’t make any pension contributions at all, would I have £29,730 (£80,000 - £50,270) of higher rate relief in hand that I could use to claim more tax back on my contribution in FY 24/25? In other words can I claim an additional £6,554? Thanks in advance for any insights offered

Hi
If your pension savings are more than your annual allowance, carry forward unused annual allowances from previous years.  Please have a look at Check if you have unused annual allowances on your pension savings

Not HMRC...no. The carry forward situation is only by reference to annual allowance calculation, not pensions tax relief itself, unused pension relief is not carried forward.