Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 22 Jan 2024 00:39:43 GMT by Hammer
In the context of carry forward unused Annual Allowance ("AA"), can a tax year before my arrival in the UK be included in "the previous three tax years"? I arrived in the UK during 2020/21 tax year and started working at my company. When working out my AA for 2022/23 Self Assessment, can I assume I had fully unused AA for 2019/20 (as my income and contribution were both zero) which I can use for 2022/23 AA ?
Posted Thu, 25 Jan 2024 10:44:44 GMT by HMRC Admin 20
Hi,
In order to qualify for the annual allowance for pension, you must be a member of any registered pension schemes or overseas pension schemes that are not UK registered pension schemes but contain UK tax-relieved funds. As you state you had no contributions and no income, it would suggest that you were not a member and as such have no unused allowance for 19/20.
Thank you.

You must be signed in to post in this forum.