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Posted Fri, 20 Sep 2024 10:14:05 GMT by Daniel Holmes
I'm trying to establish what information, if any, I need to put on my return for the following scenario, in connection with my 23/24 annual allowance for pension contributions. 1. My total adjusted income is in excess of 260k, and my threshold income is over 200k, so I will have a reduced annual allowance. 2. I have calculated my reduced annual allowance. The amount I've used, is in excess of this reduced number. Let's call the difference between what I've used, and my reduced annual allowance, number 'A'. 3. However, I have unutilised allowances from the last 3 years, which sum to number 'B'. B>A. 4. Since B>A, I do not believe I have a charge to pay. As such, I'm wondering whether i simply answer 'no' to q18 on p2 of 'tailor your return', or if i need to disclose the associated calculations of adjusted income etc and usage of historical unused allowances on the return?
Posted Thu, 26 Sep 2024 09:35:12 GMT by HMRC Admin 19 Response
Hi,
We cannot comment on scenarios, real or imagined in this forum, for specific advise on your personal circumstances please contact our Self Assessment team. 
Self Assessment: general enquiries
Thank you.

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