hasmsingh

Hi If i want to use the carry forward pension allowance from previous 3 years for Pension contribution, it says on HMRC website: "You cannot carry forward unused allowances from any tax year where you were not a member of at least one UK registered pension scheme." If a person was auto enrolled by their employer and was a member of a registered pension scheme but later opted out from making contributions, will they still be considered member of the scheme and be able to carry forward previous years allowance?