Carry forward allowance for pension - when part of time was non tax payer

Hello I work part time and have recently started paying tax as I am now just above the personal allowance threshold. I want to put a lump sum into my pension but I am unclear what the maximum amount I can put in as part of the carry forward allowance over the past 3 years without being taxed. This is the breakdown of tax years, my income and pension contributions in those tax years. 21/22 - £0 - Nil tax - pension saving = £1422 22/23 - £12,398 - Nil tax -pension saving = £995 23/24 - £12,727 - Pay Tax -£ pension saving = £1600 24/25 -£13,900 - Pay Tax - pension saving (to date) = £188 Thank you in advance

Hi ade,
The maximum you can put into a pension scheme and obtain tax relief is the lower of your annual employment income or the official threshold (was £40000 and is now £60000).
Now that you know your threshold.
You can carry forward from the 3 previous tax years, the difference between what you paid into your pension scheme and your pension threshhold. This is added to the threshhold for the year in question, to give you the maximum you can put in and obtain tax relief on.
Any amount overt this can still paid into your pensions scheme, but it does not qualify for tax relief.
You need to declare this excess in a Self Assessment tax return.
Please have a look here:
Tax on your private pension contributions
Thank you. 

Thank you for getting back. Just to clarify: The first tax year I can use the carry forward would now would be 21/22? So I can add up the totals for 21/22, 22/23 and 23/24? re: "the difference between what you paid into your pension scheme and your pension threshold" Do I included my employers contribution to the scheme for each of these years also and add any tax relief? Finally, when I get the total amount (which I currently calculate at £24,882), do I deduct 20% from this total ? Thanks again for your help

Hi,

Yes, 2021 to 2022 is the first year.

It is all contributions including tax relief that counts towards the annual allowance. Any difference is what you can carry forward. Please note though, this carry forward is to avoid any pension tax charge only. You can see guidance here:

Check if you have unused annual allowances on your pension savings

Thank you.

Thank you and the last question? "do I deduct 20% from this total ?" Thanks again

Hi ade,
When calculating the sum paid into your pension scheme, you include 20% claimed by the pension provider.
The difference between this and your threshold maximum is the amount that can be carried forward.
Thank you. 

Hi again. Hopefully this will be my last question. I have now made my carry forward payment to my pension provider and provided them with the calculations for their and my records for HMRC . They have stated " it is your responsibility to ensure HMRC are aware of your intentions and the reason for the overpayment.". My question is: Aside from this forum, do I need to advise HMRC separately of this payment (of carry forward of my previous year's allowance) ? I have not gone over the threshold for any of the tax years in question. If I do need to write separately to HMRC, please let me know the contact details. Many thanks.

Hi
No as there is no tax charge to pay.

Thank you for your help with this