Claiming left over pension annual allowance

I have to file my 2023 tax returns and have an unused annual pension allowance of £28,000 for this tax year and £27,000 from the previous year. Should I include these unclaimed allowances in my 2023 return, or should I request my accountant to amend the 2022 returns to claim a refund for these unused allowances?

Hi,

Unused annual pension allowance (including unused amounts carried forward from previous years) do not have to be reported in Self Assessment tax returns. You should however keep a record of your total unused allowances, to be carried forward and used as required in future tax years. No repayment can be claimed re: unused allowances. They can be used only to set against pension contributions in excess of the annual allowance. See link below for guidance:                                           

Tax on your private pension contributions

Thank you.