Income for pension contribution

Hi I would like to confirm if i can use prior year annual allowance for pension contributions if i had earnings from overseas. Context: Tax year 20/21 - UK income 4000 GBP and Income earned overseas 100000 GBP equivalent - no pension contribution made Tax year 21/22 - UK income 4000 GBP and Income earned overseas 100000 GBP equivalent - no pension contribution made Tax year 22/23 - UK income 23000 GBP and Income earned overseas 100000 GBP equivalent - no pension contribution made Tax year 23/24 - UK income 190000 GBP - 45000 paid to pension I have belonged to a qualifying pension since 1992. i worked abroad for some years returning to the UK at the start of 2023. My question is can i use the whole annual allowance for each of the prior 3 tax years (as it totals more than the annual allowance) when completing the 23/24 tax return? Thanks

Hi,

Yes, you can. You can see guidance on unused annual allowance on your pension savings here:

Check if you have unused annual allowances on your pension savings

Thank you

Great - so confirming, for the years I made no contribution i can apply the whole allowance based on earnings overseas and being enrolled in an eligible UK pension scheme?

Hi,

Yes, you can.

Thank you.