Pension Contributions: Carry Forward

I have had no relevant earnings for the past 4 yrs+ (rental income only) and have not made pension contributions during this time. I would like to make a contribution to a pension scheme (which was set more than 4 yrs ago) this tax year. Will I be able to carry forward the minimum annual allowance of £3600 pa for the past 3 yrs and make a gross contribution of £14400 this year - or am I restricted to £3600 (as I have no relevant earnings 2022/23). Thanks

Hi Galaxy,

You cannot use the relief for earlier years as this only applies if you exceed your annual allowance limit of £40,000.
You will therefore be restricted to the minimum £3600.

Thank you.