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Posted Sat, 14 Jan 2023 11:57:39 GMT by mattldn
I have read and have understood the rules about carrying forward previous unused annual pension allowances into the most recent complete tax year 2021-22, for which I am now completing my online self-assessment. My question is about how I practically do this in the online self-assessment form? I cannot see an option to carry forward unused pension allowances within the form. I see various types of carry forward, for example for carrying forward previous years' losses for people who are self-employed. The "Adjustments to tax due" section allows for reductions from previous years to be listed, but carrying forward annual pension allowance is not specifically mentioned. Should I go to my 2020-21 self-assessment and make an adjustment?
Posted Wed, 18 Jan 2023 09:25:37 GMT by HMRC Admin 25
Hi mattldn,

You do not include this in your tax return.

You keep the records for yourself in the event you do exceed your annual allowance and need to use it.

It is only when you do not have enough unused allowances and a charge is due that you put the information on the tax return. 

Thank you. 


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