Hi, I am a higher rate tax payer (40%) and in the fiscal year 2022/2023 I have made some extra one off payments (~50k) to my pension fund using the carry forward rule to make full advantage of the allowances of previous years (total allowance is bigger than 60K).
As I need to do my self assessment for 2022/23, I haven't specified any excess beyond the yearly 40k allowance in the self assessment forms. I have only inserted "Payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider" with a value that in my case is basically 40K minus employer's contributions. Is this correct?
Also, I don't have clear if carry forward allows high rate tax payers to claim back taxes for previous years, can anyone clarify?
I.e., as I have carried forward and used allowances from 2020/21 and 2021/22, can I actually claim any taxes back, even if the payment to the pension fund happened in the fiscal year 2022/23?
I.e. can I revise the same section of the self assessment of previous years considering that the payment to the pension fund happened in the fiscal year 2022/23?