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 ?