Pension Allowance Carry Forward

Hi Everyone, There is a case if some one first moved to the UK in July 2022 to work for a UK company and is a UK non-domiciled individual. I'm wondering if he used up the entire £40k pension allowance in the tax year 22/23, can he carry forward the pension allowance from the previous three years to offset his excess pension contributions, even though he was not working in the UK during those three years.

Hi Vero Tran,
You cannot carry forward unused allowances from any tax year where you were not a member of at least one UK registered pension scheme, or a qualifying overseas pension scheme.
Please see guidance here:
Check if you have unused annual allowances on your pension savings
Thank you.