Daniel Holmes

I'm trying to establish what information, if any, I need to put on my return for the following scenario, in connection with my 23/24 annual allowance for pension contributions. 1. My total adjusted income is in excess of 260k, and my threshold income is over 200k, so I will have a reduced annual allowance. 2. I have calculated my reduced annual allowance. The amount I've used, is in excess of this reduced number. Let's call the difference between what I've used, and my reduced annual allowance, number 'A'. 3. However, I have unutilised allowances from the last 3 years, which sum to number 'B'. B>A. 4. Since B>A, I do not believe I have a charge to pay. As such, I'm wondering whether i simply answer 'no' to q18 on p2 of 'tailor your return', or if i need to disclose the associated calculations of adjusted income etc and usage of historical unused allowances on the return?