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Pension contributions

Posted Tue, 09 Jan 2024 21:32:04 GMT by
In previous tax years, I kept annual pension contributions to £40k. However due to a payroll admin error in tax year 2022/23, the pension contribution came to £60k (while I believe the allowance was only £40k). In the tax year 2023/24, my pension contribution will be £40k again. Since the allowance in 23/24 is now £60k, can I use the extra allowance from 23/24 to stop me having to pay tax on the 22/23 excess?
HMRC Admin 21
Posted Tue, 16 Jan 2024 11:21:00 GMT by HMRC Admin 21
Hi Andrew,
No. unused allowances cannot be backdated, they can only carry forward. 
Thank you.

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