Michael

Thank you HMRC Admin 8. I believe I understand that because I was not contributing to a pension during the 2020/21 tax year, due to unemployment, then the allowance is not carried forward from that year. The link you provided was very helpful too.

My question is around pension carry forward when there is a period of unemployment. Like many people I was out of work during the pandemic so did not earn during 2020/21 tax year. I have been working and made pension contributions during 2021/22 & 2022/23 tax years. Is the carry forward amount for 2020/21 £40,000 or the amount I could have made that year (£2880)?